Regardless of specifics, there is no denying that Romney looks far more "Presidential" - and that means a LOT when it comes to swaying votes.
Obama's body language throughout has been evasive, frustrated and he won't even maintain eye contact with Romney on most responses.
Romney, on the other hand, is coming off as relaxed, confident and "in control".
Shades of the first Reagan/Carter debate?
You do not examine legislation in the light of the benefits it will convey if properly administered, but in the light of the wrongs it would do and the harms it would cause if improperly administered. - Lyndon Johnson