Who cares about specs? The things I like about WP7:
* the live tiles/hub approach rather then rows of 3D icons with tiny little titles
* Segoe WP font
* Zune Pass
* the UI is buttery smooth on less then beastly hardware
* policed app market, don't have to worry about malware/virus/porn apps
* I'm not a gamer, but the XBox Live gaming is making me interested
None of these things can be had with Android.