It's an age old question, which is the best...? I suppose the answer is, which ever works for you.
Not every piece of software that you may know and love on a PC is available on a Mac, there are however equivalent packages, you just have to find them.
The transition is difficult I find but that's because of my job and the type of software I use.i always end up back on a windows machine sadly.
Technically speaking, in my opinion OSX is outstanding, much better than windows. It's a Unix / Linux based OS it addresses system resources such as cpu and ram much more efficiently. This means that the hardware spec doesn't need to be cutting edge to achieve simple goals.
There are not very many viruses out there for Mac, you really need to look hard to find one! This means you don't need expensive third party products. I find OSX is truly an all in one solution, you don't really need any third party software with the exception maybe of office for MAC.
If you have an iPad or iPhone, the collaboration between devices is seamless, one account for everything is all you need texts emails browser all linked, harmony!
Finally you will. Never ever pay for a OS. This is something that windows have finally given in to. Every upgrade in to the future is included in your initial purchase. I was recently running a 2007 iMac, on lion no problems. You buy now, it lasts you for around 7 years no worries, maybe longer.
After all this your probably thinking this guy must have a Mac, nope! I'm a windows man! (Why...)
ps in the short term if your struggling with windows 8, take a look at windows shell. This is a utility which gives you a classic windows 7 start menu.removes the metro screen completely. http://www.classicshell.net