Well, I think to start off, I'm pretty sure you have a misconception of what each of these OS's are. First off, the operating systems for iphones/ipads/etc., are different from the OS that runs on Macs. Although, and correct me if I'm wrong, but I think the first iphone ran a version of osx? Anyway, the same goes for Microsoft. Windows on a PC is completely different from that what you'll find on a Windows phone and the new surface tablet. So, if we're strictly talking about PC vs Mac software, that'll be different then if we're talking about the companies in a whole.
I don't think either operating system is more advanced than the other. They each have their benefits and their negatives. Like lazyboy said. The hardware you're running is going to influence what kind of experience you're going to have with either one drastically. As far as personal experience, I've used Windows my whole life. I've built my own computers for years. And considered Apple sacrilegious until I sort of dipped my toes into Apple's water with the ipod touch. From there it only made sense to get an ipad, and then from there I got an Apple tv. Now I just picked up my macbook air. I am enjoying it a lot. But I don't think it can replace my gaming pc anytime in the near future. So, I think it comes down to opinion.
For me, I haven't played around with OSx enough to give a solid opinion on it versus Windows. But I am loving a lot of things that are on it. Yes, it does feel more polished than Windows. I love the App store. Love how it comes without any freeware. Multi gestures are amazing. The build of the Macbook itself is second to none. But it all comes with a price. Apple is expensive. Windows, if you know what your doing, can give you more freedom for cheaper.
Whew, feel like a wrote a book. Sorry.