This is the reason we don't use OEM pricing when comparing. That's for geeks, not for the unwashed masses who won't be able to get support (Microsoft says: Call your OEM). Anyway, Vista Ultimate OEM is still $180. Dell charges $150 just to upgrade to that from Home Basic.
OS X Super Duper Ultimate Version, price included with system, $129 to upgrade to a new version. That's less than going from Vista Basic to Ultimate OEM.
And there's one thing that's hard for Windows to beat. Many families have multiple systems in their homes. OS X family upgrade pack for up to five systems, $199.
People who aren't geeks pay about $40 for Windows and about $8) for XP Pro or Vista Ultimate. From Dell, Gateway, etc.
During the seven years XP has been out, no one has paid anything for updates. And free support will continue for another seven years after MS stops selling it.