KDE is a great desktop environment for Linux, and there are always comparisons between Gnome and KDE. But, I rarely see comparisons between Windows Explorer and KDE. Datamation has an article that compares the two, but goes off track a bit and compares Windows 7 to Linux in ways other than the desktop. I like KDE and it has some excellent features and is easy to use, but I prefer Windows due to its familiarity and ease of use. There are plenty of freeware and payware for Windows to make it superior to KDE or Gnome, they just aren’t included with the default installation.
Otherwise, KDE and Windows 7 invite comparison far more than Windows and GNOME or Unity. Both are oriented towards what might be called a classic desktop, consisting of a panel with a menu, task manager, system tray, clock and calendar, and a workspace for displaying open windows as you work that can be customized with icons and small applications (called "widgets" in KDE, and "gadgets" in Windows 7). These are concepts that are greatly reduced or modified in GNOME and Unity, both of which are deliberate attempts to move away from the classic desktop.