I don't know, Bitt. Sorry to disagree with you again, but I think that's subjective. I happen to hate the graphic effects I saw in OSX at the Mac store. I don't like that bar at the bottom that enlarges and shrinks the icons as you move over them, and I also dislike the way the windows are whisked away. They seem too slow for my taste. I think both companies are guilty of annoying UI "beautification."

But yes, Apple does seem to be attempting change more than MS (everyone knows Windows is perfect ).
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Matt