Also have no intention for starting PC brand war here. One can go visit a PC vendor's web site (say, dell) look at the notebook/desktop/workstation hardware configuration and prices and then compare with what one can find on say, Apple Store.
This year, I recently purchased a gateway laptop: http://www.gateway.com/systems/product/529668231.php
(17" HD display, 64 bit Intel Core 2 Duo 8400 2.26 GHz CPU, 4 GB DDR3 RAM, 320 GB 7200 rpm hard disk, NVIDIA® GeForce® 9800M GTS Graphics with 1GB of GDDR3 Discrete Video Memory).
I got this for $1270 after tax. For the same amount of money I also bought a Macbook: http://www.apple.com/macbook/specs.html (13.3" display, Intel Core 2 Duo CPU 2.0 GHz, 2 GB DDR3 RAM, 160 GB 5400 rpm hard drive, NVIDIA GeForce 9400M graphics processor with 256MB of DDR3 SDRAM shared with main memory).
I would like to point out that I love both of these notebooks. I would give Apple extra points for build quality, fit & finish and better user experience. That said, one can very well see, item-by-item, how do the technical specs compare between the two mentioned here.
When a for profit company has to make a decision, cost of purchase becomes a big factor and that is the only point I am trying to make here.
Do you have any analysis, or are you just spreading old FUD?
Here's a 2006 link finding that a Mac Pro was cheaper than a comparably equipped Dell of the time. (Though, as you can see, you can spend all day arguing about what "comparable" means.)
http://www.macworld.com/article/52540/2006/08/dellmacprofoll...
Here's a 2007 Computerworld analysis:
http://www.computerworld.com/action/article.do?command=viewA...
Of course, the difference is that Apple simply stays out of low-margin markets. So it's definitely possible to get a box with "PC" stamped on it for much less money than the cost of any new Mac. The most conspicuous current example of a market which Apple does not deign to enter is the netbook market.