Macs are more than a bunch of "specs" thrown together.
As an example, my dad just this week, with his new Mac Mini that I gave him for xmas, burned an audio CD for the first time in his life thanks to iTunes and the Mac. He has actually set his system preferences all on his own, rather than being afraid of a Control Panel that he never wanted to try tinkering with before.
He plugged in his digital camera, without installing any software, and iPhoto popped up to import his pictures and he could start playing around with his pictures. Trouble-free.
With my Macbook, I get home after a day of tinkering with servers at work, and I can relax, do things without fussing around with the system, without fussing around with issues, and trying to force my computer to do what I need it to do.
That's the kind of things a Mac gets you, which can't be expressed through specs and numbers.
So yes, you can get equivalent specs for a lower price, but can you get these things that I just described? "User experience" can't be expressed through specs.
Patrix.