The _biggest_ thing PPC's have over Palm OS? Multitasking..... I regularly have up to 8-9 programs running concurrently on my PPC at work. ie, I leave contacts, calendar, task manager, wallet software (stores and encrypts important info), Virtual CE (another nice utility that recreates my PPC in a windows on the PC desktop, mouse for stylus and keyboard input), ubook or another book reader (I've registeted isilo, mobipocket and ereader), pocket excel, and more. I can switch between any and all of these programs without having to leave, save, quit, whatever. This ability is priceless, if you ask me, and the biggest failing of Palm OS to date.
I don't know if I agree with your statement about the maturity of palm software compared to that for the PPC either. I do think the majority of good PPC software seems to cost more than that for Palms, but not always. I think both platforms have a large and mature base of software that caters for all of us.
As an owner of a Clie and ipaq, I've had recent cause to use both a lot, and found that I really do prefer the M$ interface (though I am a bit of a geek
). I find I can do so much more with my ipaq than I can with the Clie...
Craig.