I spend entirely too much time in Eclipse hitting ctrl+space and getting nothing back. Often even when the thing I'm looking for is in the same file, let alone included thru an import. ReSharper will find references for things I haven't even imported. It really is that much better.

Oh, and VS.NET does have open source and commercial plugins (of which ReSharper is a good example.) It's every bit as open as Eclipse as far as extensibility is concerned.

In general, I find it's best when offering comparisons of two products to have actually used both products. That is the basis by which I consider VS.NET to be superior to Eclipse. I'd suggest you try them both before making up your mind for good.