Quattro: this not a windows vs. osx discussion.
Exactly!
Besides, user friendlyness is relative. If you're used to OSX and have never used windows, you'll hate PC's, and if you're used to Windows and try and use a Mac you will get lost. The only real test would be to take a large section of people who have never used a computer ever, split them into two groups and see which group gets to terms with which machine quicker. What is the point??