I'm calling it a win for Romney. I thought Romney stayed focused and on point. He detailed his 5 point plan (which Obama said didn't exist) and he was armed with facts and figures.
Obama made personal attacks and was extremely rude the entire evening. He refused to give direct answers to direct questions and changed the subject anytime he got in a corner.
Romney was calm and collected. He came across as a genuine statesman even when Obama was interrupting and slinging outright lies at him. Romney did get a little "in your face" over Obama's refusal to answer direct questions and when Obama slung outlandish lies, but it was controlled and directed.
Obama came across as a bully who didn't know the answers but thought he could just bull his way through. Very poor performance on Obama's part.
Win goes to Romney.