OS X Mountain Lion has some great features, but the dearth of applications, the applications that do exist that don't have as robust a feature set and are always released after their Windows counterpart, and the markup for Apple computers, still gives Microsoft the edge.
If you just count the number of copies of Windows vs the Apple OS, there isn't a contest, there never has been and unless something drastically changes there never will be. For example, quarter after quarter, Apple sells about 4 million Apple computers. Windows sells about 100 million copies of their OS!
So apparently, the users that purchased some 400 million copies of a Windows OS last year have spoken. Let's review this time next year after Windows 8 has been available vs Apple Moutain Lion and see if the numbers are still ridiculously one-sided in Microsoft's favor.