What are those things I can't think of a single one? Probably best open a new thread to reply as this is a bit offtop 
IMHO Windows and Ubuntu really surpassed the Amiga mark around 2002/Windows XP - that's being generous, a lot of people think Windows 98/2000. I blame the Amiga magazines for the inferiority complex/delusion (no pun intended) and that made readers think that the Amiga was somehow technically superior to a 128MB PIII 500 with 32 channel sound and a 32MB 3D card because the Amiga could multitask back in 1985. It's like saying the Ford T first pushed 15 MPH and had no complex parts it's the best and simplest car - it the original, but not the best, since we've improved on the design.
1: I can quickly and smoothly navigate my folders without the random pauses that Microsoft is so keen on.
2. I can double click on the desktop to access my drivers.
3. I can open up an FTP site as a drive.
4. No Explorer crashes.
5. I don't need much more than 4Mb of RAM to do this.
6. I can totally configure my file types to be double click, right click, or interactive with a button.
7. There's more I'm sure.
Granted, OS X or Windows can probably emulate a few of these features with a concoction of 3rd party software (I.E. Dopus), but it ain't no where near the same as on an Amiga, just slower, bulkier, and less responsive, and out right impossible on a machine with the same specs of an Amiga.