I think when a lot of people talk about webOS multi-tasking superiority, they are really talking about task switching. Which is nice, but it's not like it changed my life once exposed to it.
i think it sthe fact that webOS has fullblown multitasking.
People used to take Android and laugh at iOS, but in the end Android is just as handicapped as iOS is. Maybe a little better, but the fact that the push notification system on Android is shit and that not everything has full blown multitasking, it really isn't a true multitasker.
But webOS is. Unfortunately it's so slow and what apps do you want to multitask with anyway?
On tablets it might make more sense, but in phones and stuff, you can't have side by side windows anyway, and even if you could the implementation would be crap at best. Since you only have one foreground app at a time, as long as the background app can resume to saved state or continue working on something (like download, receive notificaitons, play music), then you're good.