Windows 7 is as good as OSX. Not the same, and it has its own weaknesses and foibles, meaning that it might not be as good an operating system for you, but for most users they're interchangeable quality wise.
I still prefer OS X to Windows 7, but the gap has closed up quite a bit and I couldn't guarantee that the cause for my preference doesn't ultimately boil down to it just being that I use one for play and the other for work.
I think that anyone could make a strong argument for why they subjectively believe that one or the other is objectively superior. But I long ago gave up on encouraging friends & family to try Macs. It's not worth the irritation of learning a new OS for them. For the Windows things I do still fret about like removing crapware and installing proper antivirus software, it's much easier for everyone involved if I just arm-twist them into letting me make sure everything's set up properly.
Windows 7 is as good as OSX. Not the same, and it has its own weaknesses and foibles, meaning that it might not be as good an operating system for you, but for most users they're interchangeable quality wise.