> Windows was defaulting to displaying 48 × 48 icons instead of 32 × 32 […] I found that MacOS wanted a 128 × 128 icon to use in the dock
This was one of the most superficial and yet most visceral reason I switched from Windows to Mac OS X at that time. With 128 × 128 icons, the entry point to apps—their icon in Finder or the Dock—simply looked more appealing and viscerally more beautiful. Especially that Windows app icons used fewer colors than Mac apps. Of course there were many other reasons I switched, but seeing the desktop of the Mac for the first time, the icons definitely wowed me enough to give it a deeper look.
I don't know about how it was on OS X at the time, but one of the things that really annoyed me with Windows applications was how crappy most of their icons looked. Hardly anyone seemed to care about making proper icons. Some didn't update their icons when the default size changed to 48x48, leading to them looking blurry due to the scaling up. Others included all the icon sizes but they were all just scaled down from some image that only looked good at a large size. All of the detail became muddied together in a mess of an icon at the typical icon sizes.
I would often make custom icons for applications and then use a resource editor to change them within the executable, just so I didn't have to see the ugly icons on my desktop or in my taskbar.
This was one of the most superficial and yet most visceral reason I switched from Windows to Mac OS X at that time. With 128 × 128 icons, the entry point to apps—their icon in Finder or the Dock—simply looked more appealing and viscerally more beautiful. Especially that Windows app icons used fewer colors than Mac apps. Of course there were many other reasons I switched, but seeing the desktop of the Mac for the first time, the icons definitely wowed me enough to give it a deeper look.