Well it depends on a number of things.
Apple is really, really good at cramming a lot of hardware into a tiny package. They can do this because all of the parts are custom made for the machines, where PCs all have to use stock parts so they can NEVER compete when it comes to making a really slim and elegant, but still very powerful product. The major downside is that trying to get into a Mac and replace a part is a hell of a lot more work (but not impossible) whereas in a PC it would be much more simple. Your options are very limited, but the build quality is very good. I think Mac wins in terms of portable devices; laptops, tablets, etc. Really light, fast, great battery life, great screens, and fantastic user interfaces. Apple has mastered touch technology, both in terms of touch screens and trackpads. You won't find a trackpad on any PC laptop that compares to one on a Macbook.
When it comes to pre-built desktops, apple still comes out ahead in terms of quality. Yes the Mac Pro is extremely expensive but it is a workstation desktop, not a consumer desktop. (that's what the iMac is for, and try to find a more powerful all-in-one PC that is as slim) Similar PC workstation desktops to the Mac Pro are also very expensive, they are just for a different use group. But here is where the PC shines and completely destroys Apple... the ease and low cost to upgrade, and the ability to build a PC from scratch. Custom PCs are both far cheaper than pre-built PCs, and far, FAR cheaper than Mac desktops. You can completely outstrip a Mac in terms of power for very little cost. You can put absolutely anything into one and have complete control over everything that goes into your computer. Obviously you have to have quite a bit more tech knowledge to do this, but you could still buy a pre-built custom PC or hire someone to assemble one for you. A lot of people would argue that a custom PC is a necessity for gaming. But for off-the-shelf computers, I really think Macs are still best overall, especially for the layman with little tech knowledge.
As far as the operating system, both are good, but I infinitely prefer OSX. I'm biased because my dad has always been a big Apple fan and I grew up with Mac computers. It's just a really simple, intuitive, quick interface that doesn't get in the way and gives you the best workflow possible in my opinion. Yes Windows gives you a lot more control, but that's not to say Mac gives you no control, it's just a bit more hidden in the "advanced" options, and then you can always use Terminal for really advanced things (I would not recommend that unless you really know what you are doing) Windows Explorer is pretty similar to the Finder, I would say it's kind of a tie. But I HATE the Control Panel in Windows, it's a horrible interface. You really would not understand unless you used System Preferences in Mac, it is really one of my favorite things about the OS.
Windows feels very, very cluttered and bloated with useless crap. Loooots of bloatware, especially if you get an off-the-shelf PC or laptop. It feels like a lot of Windows' "features" are designed to keep old people happy, and you have to turn it off because it gets in the way (sticky keys anyone?) The programs that come bundled with Windows just feel like the bare minimum for day to day tasks. The stuff that comes with Mac is a lot better, Mac has Preview, iPhoto, iMovie, Garageband, etc. It has the advantage of being geared for content creation out of the box. Pretty much any content creation software you can put on a Mac you can also put on a PC, so it's not like PCs aren't good for that too. But there's a few programs like Logic Pro and Final Cut which are industry standards now, and Mac only.
In terms of software compatibility and peripheral hardware, Macs are a gated community. It does make things run a lot more smoothly and safely, and you don't have to worry about drivers for every device on the planet, but this is the Mac's downfall. You will always get more general usability from a PC, it's just the way it works. You pretty much have to have a PC for gaming. Yes there are an increasing number of games for the Mac but it really is not enough to justify gaming on the Mac at all. Good luck finding any peripheral gaming devices which will work on the Mac. No surround sound, no Blu Ray support. Mac is getting to be pretty decent at 3rd party support but PC just blows it out of the water.
There's also the professional business environment, all Windows. Servers, all Windows or Linux. Though Macs are increasingly used for content creation professionally, it is still the PC's domain. The architecture industry for one (which I'm planning on getting into) is all PC, all Autodesk software for CAD, 3D modeling, etc is geared for the PC (some is available for the Mac though)
Overall, I would say I am a fan of using both for different functions. Get a Macbook Air or something AND build yourself a kick ass gaming rig, if you can afford it. The price on Apple products is the biggest deterrent, but I think it is there for a reason (and yes a large amount of it is marketing too) And though this might not matter to PC users, Apple's really damn good at appearances, and appearance does matter. I really wish more products focused on appearance, there are too many ugly things in the world. (maybe it's vain of me to say, but I think it's true) Apple introduced the idea that computers can be art, and I think that does have a place in the scheme of things.
The HFS+ file system has NOTHING to do with what directories have what data there, nor does the NTFS file system in Windows.