It'll be different for different people, I imagine. For me, it's the exclusive games. I've always been a bigger fan of Xbox exclusives than I have of Sony or Nintendo exclusives. I went out and bought an Xbox for Halo and Fable, even though I already owned a PS2 (I had gotten it as a Christmas gift a couple years before) and had a few games for it.
Oh, and the controller. Transitioning from the SEGA Dreamcast to the Xbox was very easy in terms of controller layout; I never really liked the Playstation symbols on their buttons, and their controllers didn't have proper triggers.