A good, pithy summary.
BeOS was a beautiful OS, my favourite ever x86 OS.
But the _other_ key thing most people miss is that NeXT also had amazing, industry-beating development tools. Be didn't.
Both BeOS and NeXTstep were amazing OSes, but NeXT offered 2 other things as well as a great OS:
• best-of-breed dev tools, including Interface Builder
• Steve Jobs.
No contest, I'm afraid.
Even if personally I preferred BeOS.