Hmmmm.....
BeOS is not dead. The company is gone and the Assets were sold off to Palm however the public domain version of BeOS 5 is still that, public domain. From this public domain version (which was not that different from the Professional version), a few people have made distros of it.
BeOS MAX Edition and BeOS DevEd are two of those distros. Also a company is making the YellowTab OS (Also known as BeOS R6).
Then there is BlueEyed OS which is using the linux kernel to be a BeOS like OS with the BeOS look and feel.
OS/2 is nice. I have versions 3 and 4 (god bless ebay and the cheap prices I bought them at
) -- The original prices are insane. There are some apps for it and I do use it occasionally.
Finally, the AtheOS/Syllable project seems to have a big following out there, although I have never tried them.