I have both a Asus ultrabook running Win10 and a Macbook Air. Win10 has a harder job to do because it has to work on third party hardware they don't have control over.
OSX has complete control over their hardware, so the overall impression I get is that more attention can be dedicated to the small details. I also prefer UNIX over CMD(?).
What I have noticed is a sense of diminishing returns from the Apple camp. There just haven't been any really compelling innovations for years now. Microsoft seems to have fixed its development processes to actually start building compelling technology, and since they have lagged behind the gains are bigger.
Personally, I think Apple needs a kick in the pants; the thought that Microsoft is positioning itself to be real competition hopefully pushes both companies to build better products. Capitalism, right?
*PS: Apple should be careful though, Microsoft knows how to exploit an opportunity.