take a simple example: usually Ctrl Q (cmd q on os x) means quit. try doing on os x will quit the app 9 out of 10 times. on ubuntu? not really.
Hardware: Thinkpads (T41, X60, X200) and Dell Latitude (E5420), currently Debian Sid.
Soon thereafter, I did a tour of the usual window manager suspects and ended up with i3 <3
So I agree that any distro + pantheon would be great for those looking for an OSX-like experience in Linux, but it seems the reality is not as straightforward. PantheonDE doesn't seem to be developed like KDE/Gnome/XFCE are -- i.e. with a distro-agnostic approach. Hence you're sort of tied to eOS if you want to keep any level of sanity while getting it to "just work". That was counterproductive in my experience.