While this subject has already been discussed on PCMech.com, I saw a recent article which completely breaks down laptops. Before saying anything more, I want to make sure this post doesn’t turn into a ‘hatefest’ for either machine. This tip is intended for those who may be wanting to purchase a new laptop and are looking for objective information on making a decision.
That said, this article titled “Is the New MacBook Expensive?” is a great read. The article compares the Mac to similar (as close as you can reasonably get) Dell, IBM and Sony varieties and breaks down every component and option available. In short, the author concludes:
The MacBook is close in price to the laptops I looked at which it resembles most closely, all of which target what I think of as the low end of the high end of the notebook market; if there’s a Mac Tax here, it’s not worth worrying about. That said, it’s possible to get a somewhat more utilitarian 13-inch notebook–one that’s better-equipped than the MacBook in some respects, even–for a lot less.
If you are looking to purchase a new laptop and are considering a MacBook, this is an absolutely fantastic article to read.

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Reviewers and pundits hotly debate the relative value of a Macintosh versus a PC. Now that all Macs can run Windows (since they now use Intel chips), it’s no longer entirely an apples-to-oranges comparison. However, the Mac OS will only run on a Macintosh computer, which still gives the product line uniqueness.
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Stellathomas
Laptop Computers