Ha, no.
Aero != Aqua.
If you really wanna get Nitty-Gritty, keep in mind that Windows had a lot of features before Mac OS adopted them, such as "File, Edit, View.. etc." It's natural for companies to psuedo-copy one another, but Vista in no way looks like OS X. Not even close.
Vista is ok, but OS X is definitely not without it's qualms either.