That is the problem, though. The better or worse comparisons are entirely subjective. That makes them "equal" in my mind. I do agree that total exposure time is a significant factor in one's ability to appreciate the merits of a piece of software. Windows Vista/7 sucked at first for me until I was used to them, now I can't stand going back to XP. I used to prefer KDE until I had many problems a version of Kubuntu and have since preferred to stick with other desktop environments.
On a personal note, I've had more machines have driver issues with Linux than I ever have with Windows, especially when it comes to wireless network adapters. Don't get me wrong, it's a problem on nearly every system, but in my experience I've had many more issues on the Linux side of things. I haven't had a lot of exposure to wireless adapters on OSX, but the few I have tried had issues as well (resulting in the equivalent of registry hacks to fix/install).
Video card and motherboard drivers have been another sore spot for me over the years. About two years ago I had a system that refused to install three different variants of Linux (Ubuntu, Linux Mint, and Slackware, if I remember correctly) because of motherboard and video card driver issues. None of them would give me a desktop and Mint wouldn't even let me see a shell prompt. That was frustrating so I reinstalled Windows and it went through flawlessly. Go figure. Since that time, most of my issues have been with add-on peripherals like a USB to serial cable I had (though that one is likely fixed now) and many other non-mainstream gadgets.
As for updates and reboots, Windows 7 gets about one update a month that requires a restart (though I'm usually restarting more than that because of other things). Most installs that are "Windows 7 aware" do not require a restart after install, either. Many that require XP compatibility do, however.
As for file compatibility, it is most definitely an issue for Linux users that must frequently cross over to the Windows world. Microsoft Office is a biggie. And before you mention Open/LibreOffice, it is NOT to a level of compatibility needed for many businesses. One word: macros.
Stability is another one of those subjective topics. I've never seen a BSOD (or equivalent) in Windows 7 during normal use, but I have had some related to waking from sleep/hibernate and some poorly made drivers. I can't exactly blame Windows 7 for this because in every case for me, it was third party drivers that caused the crash. But from a "always running" standpoint, Windows 7 is rock solid.
I will admit that over the last several years the vast majority of my Linux exposure has been with Ubuntu and its offshoots (Linux Mint being another primary one). I have given strong consideration to going back to using Debian and will for sure when I set up some test machines coming up in a few months.
Honestly, my experience with Windows far exceeds my combined experience with Linux and OSX. Of the three, OSX is my least favorite as a user and as an admin. I have a soft spot for Linux on the technical side, but as a daily user of computers Windows 7 fills more of my needs than Linux can right now.