Earlier quoted context omitted.
The tools. Spend a week writing C# in Visual Studio.NET with ReSharper installed, then try to go back to your old language and IDE. You'll understand.
I've never used those but how can it be so much better than eclipse + all the commercial plugins? Closed source can never beat open source in the end...
I spend entirely too much time in Eclipse hitting ctrl+space and getting nothing back. Often even when the thing I'm looking for is in the same file, let alone included thru an import. ReSharper will find references for things I haven't even imported. It really is that much better.
Oh, and VS.NET does have open source and commercial plugins (of which ReSharper is a good example.) It's every bit as open as Eclipse as far as extensibility is concerned.
In general, I find it's best when offering comparisons of two products to have actually used both products. That is the basis by which I consider VS.NET to be superior to Eclipse. I'd suggest you try them both before making up your mind for good.