As for the polish comment, it's really a matter of what you're used to and strictly a matter of opinion, but I find Xcode a nightmare to navigate compared to VS2010. Sure, Xcode is shinier and looks better, but the UX is far superior in VS2010 (again, just my opinion). I'm very much looking forward to a single window interface in Xcode 4.3.
Oh dear - you haven't been using the multiple-window layout in Xcode 3, have you? The single window layout is the only way to be productive.
Update: wow - I got downvoted for saying that? Someone must really like the multiwindow layout. If that's you, and you don't want to pay the $5 for version 4, have a look in View->Layout in Xcode 3. Try the single window layout. You'll like it. Really.