I think, although it doesn't present much competition to iOS at the moment, WP does have some really good points: the Metro UI looks awesome as are the app menus, a better keyboard than iOS and a better camera. Additionally, Windows Phone just has more features for the buck than iPhones, arguably (but it can be argued that the premium build of the iPhone more than justifies its price). That is as far as the advantages it has over iOS goes.
iOS wins in the app department, with the depth and the consistency and, at present, the feature set it provides. IPhones beat Windows Phones in the build quality at present as well.
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