Microsoft, or more specifically, Terry Myerson — Microsoft's vice president of the Windows Phone division — thinks you should switch to Windows Phone because iOS is "boring" and Google's Android is "a mess."
Microsoft believes that Windows Phone offers a more exciting and smoother experience over iOS and Android. Although Microsoft is hardly an objective voice in the matter, Myerson actually makes a few salient points.
Among his major criticisms of Android is that there are too many versions of the Google OS in use, which diminishes Android's standing as a unified user experience. This is probably a complaint even many Android stalwarts would concur with, but since Google releases the OS to numerous developers, it has fairly little control over the hardware that will actually run its software or the timeline on which it will be updated. Furthermore, companies like Samsung don't even release their phones with stock versions of Android running. The upcoming Samsung Galaxy S4, like most Samsung devices, will run Android with a custom TouchWiz skin.
As far as iOS being boring — that's certainly a more subjective critique, but even in this Myerson has a point or two. His biggest qualm has to do with the multitasking bar that is activated on iOS devices by double-tapping the home button. While it was a novel idea, the multitasking screen really serves little purpose except for closing out active applications (which Apple has always claimed the iPhone does automatically, when necessary) or controlling the iPod app without actually launching it. The abundance of jailbreak tweaks for that particular function also reflects Myerson's point.