The start menu on windows was always it's worst point.
The concept of a dock and launching programs from spotlight made OS X much better.
Now windows has a taskbar that acts just like the OSX dock (maybe better with aero peek) and the start menu is just as good as spotlight, in fact I would say even better as the start menu provides a nicer way to find programs if you don't want to type than going to finder and launching the apps folder.
Windows 7 arguably has the better menu system too with large and multiple monitors, OS X's fixed menu is terrible for more than one monitor or any screen over say 26". OS X is still much better on a single screen system though with the fixed menu and spaces/expose.