BeOS is still interesting to me, but mostly in a historical sense. I have to agree that purchasing NeXT was a vastly wiser decision.
EDIT: As a quick addendum to my post: although this has changed in the intervening years, the one thing that Be definitely did have going for it back then was that its kernel was technically superior, delivering mostly the same benefits of a true microkernel design, but with vastly superior performance to Mach. I have no idea what the current state of things would be on that front; between Apple merging BSD into the kernel space and replacing DriverKit (Objective-C) with IOKit (eC++), the differences are probably minimal.