Confirmation and completion
After sending the file(s), Vista presents a confirmation dialog explaining the file has been sent. Clicking Finish in this dialog ends the transfer process.
The Mac will complete the transfer of the file and close the progress dialog, unless there is a problem, in which case it will open a dialog alerting the user that the file did not transfer successfully.
What we see throughout this step-by-step tour is that the Vista and Mac OSes take their own approach to configuring, and transferring files via, Bluetooth. Some steps on each side are more or less superfluous, but they get the same tasks done in approximately the same time.
What you prefer will be a matter of taste, not technology.