What the **** are you talking about?
Microsoft is developing windows for passion?
HP is building PC for recreation?
Anyway have you tried Windows Vista? 600$ OS and actually still working like a ****. I guess you don't know what are you talking about.
If you search on internet well, we can see that Lion is a bit faster (not too much, just a little).
I remember that every time windows released a new version of the OS you needed to upgrade your computer, more ram more hd more pray..
With Apple you can still use your computer, SL increased the performance by 30%, and Lion maintained the performance plus it added a lot of little features around. No big changes, it's true. But.. Safari, Mail, Cal, ecc.. for me it's a big improvements.
I reveive around 50 mails every day.
And Last point.. OSX is a bit close for a standard use.. they want you to use launchpad for remove application, they hided Library eccecc...
But this is just for a standard standard user. Wich is even better for the user.
If you want you can open terminal and check every aspects of every thing.. So it's up to you.
Cazzo!