I think that WP 8.1 narrowed the gap significantly, but not entirely.
As a Windows Phone 8.0 user I think that even though it looks like they improved the customization, they can do more.
They can add features to change the boring settings background, let the music player's lock screen show the ALBUM art, not the Artist Art (or have they fixed this in 8.1?), and perhaps give the ability to have the background image be a slide show which changes from time to time.
Furthermore, although the amount of apps on the store is sufficient, they can still improve. With improve I don't just mean add more, I mean improve the quality.
One nagging thing as a WhatsApp user is the inability on the app to change my background, send non recorded (downloaded) audio and video and generally just make it as good or better than the Android version. I realise Windows don't own WhatsApp, but perhaps some copy protection of some sort is preventing the WhatsApp crew from giving us those features?
I hope the music player and especially video player in 8.1 has better functionality
And one last thing (I'm unsure how it is on 8.1), improve Internet Explorer to the level of Chrome on Android.
Personally, if they fix all of these things then I will consider Windows Phone above and beyond Android (never had an IOS device, so I can't say about that).
Windows Phone has great potential. The Live Tiles is unique and with better integration with Windows 8 on PC, what can possibly hold Windows back from Android?
But that's just my opinion. :smile: