A writer over at eWeek.com compares OS X to many other Unix based desktops and declares Mac the best.
It comes down to fundamentals. Linux desktops come from developers whose primary interest has always been building powerful tools that give the informed user almost limitless power over how his or her machine works. The key words here are "informed" and "power." Today's Mac desktop comes from decades of a different design philosophy, where ease of use is all.