Is it me? (probably is)
Looking at this, and all the goodies that Ubuntu have done for this release, new things, actual development things. Better file systems, encryption, boot times, cleaning up and making menus easier to read.
Then compare actual new and development things that Win7 has brought. That come as standard (not a download) Pay extra for bitlocker, control panel is even more reliant on menus and sub menus, boot time is still no better than XP and half the "new options" were in vista or copied from Linux. Same rubbish indexing, chewing resources. Only the task bar is "new". (And not that great to be honest)
And it's all free. No MS tax, no odd exchange rates for pricing, no lock ins, no anti virus scans daily. No WGA. (The biggest benefit I can see)