No it's not. There's no point. If I run Video and Audio over HDMI, it negates the point of me using my Digital audio on my PS3 or MacBook running to my Amp, 7.1 Surround sound, and Sub. This really isn't to do with bundling audio at all as much as it is asking which graphics card and rendering engine does a better job with the HD Video Files, and as I'm putting HD video out over HDMI with both the Mac and the PS3, I'm still using HDMI for the video.
I get the same from a single HDMI cable to my AV processor from the PS3. But, as I said, each to their own.
The PS3 has (on paper at least) a better graphics subsystem, being based on the GeForce 7800, whereas I would assume your MacBook is a X3100 Intel chipset. Both will be able to decode Full HD and when properly set up will probably be hard to distinguish from one another on a display.
One advantage of the MacBook is that you can use a multitude of applications as a media player, whereas you have a single choice on the PS3.
The PS3 is going to be a more integrated neater looking solution and will have a quicker startup time and probably be quieter in use.
The PS3 also has a BluRay player (and a very good one at that), which, depending on which model you have may also play SACD's - and also plays games...