Here is an interesting blog post and podcast from a long time Windows user. Its an honest review of his experience with Dictate and he refers often to differences between the mature Dragon Naturally Speaking and MacSpeech Dictate.
We are all aware of the lack of correction built into v1 of Dictate but we are all also very much aware of the partnership now formed between Nuance and MacSpeech. So, we can expect many regular automatic updates for Dictate in the coming months.
The blog post was transcribed using MacSpeech Dictate and the author has also included the audio.
http://inetsynch.podbean.com/2008/03/14/windows-2-apples-episode-24/