While I agree with most points, the topic of Software and applications is too loose and IMHO, misleading. There are at least 4 subcategories in which these should be considered.
1. Built-in applications - Obviously, Ubuntu will win hands down because it bundles much more than Windows. Also obvious is the fact that Windows cannot bundle many of the features due to the backlashes it receives whenever it does bundle its own software (IE and Windows Media Player), and since it is a paid software with support included, it cannot bundle third party software like OOo, Firefox (users will try to get support for these software also from MS when they face problems)...
2. Organization of software - Again, Ubuntu is the clear winner as it has a centralized repository for software downloading, installing, removing and updating while Windows provides only central repository for removing.
3. Availability of common purpose software - Here, Windows is the winner by a whisker because of the vast amount of options available. Even though Linux is also having many options, they are not nearly as huge as Windows...
4. Availability of special purpose (professional use) software - Here, Windows is the clear winner because for many specialized tasks, there are no Linux alternatives YET... or the available alternatives are not as good as the Windows alternatives... For example, CAD software in Linux like BricsCAD are not yet as complete/powerful as AutoCAD.
Hence, Software and applications category award will go to Windows or Linux depending on the user. Even for a regular user (not requiring special software), the availability of a specific software (like a personal favourite) which may not be available in Linux may turn the award in favour of Windows.
Arun