File associations are definitely a complete nightmare on Linux as well -- I think I mentioned somewhere before that I wrote my own replacement for xdg-open to work around linux's crazy system.
I think OS X has the best system. There is no central repository of associations (at least one that is intended to be accessed by installers/commonly accessed by installers). Instead each application simply declares its file type handling capabilities in its manifest and the rest is up to the OS and the user. I suspect that this happy state of affairs came about because the vast majority of software on OS X does not have installers.
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