The difference is, I bought my Apple devices for dirt cheap from my previous employer, whereas she'd be buying one retail. Spending 2x the money for the same hardware capability and an OS that's equivalent does not make economic sense to me.
Have you ever used a Windows Phone device? Probably not. Windows Phone is the most consistent mobile OS out there, and the simplest to use. I would never recommend an Android device to my parents (or any non-geek). iPhone is okay, but I'm not a fan of the skeuomorphism. Windows Phone is simple, elegant, affordable and extremely usable. It's NOTHING like Windows on PC.
I recommend Macbook Airs and Windows Phones to most people. I only recommend iPhones to "cool kids" and "early users" (those who want access to the cool new apps and games).
For example: My sister wanted a laptop, I recommended a Macbook even though I'd never used one; she bought one and loved it and now I do have one too. My Mum has a Samsung S3 Mini, I have a HTC One X, all the rest have iPhones. Microsoft would have to radically alter their DNA before I'd take a look at any of their software or hardware offerings.