So quit going on and on about it and get the Dell. Some like to pay a premium some don't. For you it's about money, for me and obviously others not so much. Apple is apparently making sales. The cheapest initial cost is not always so in the long run. It's cool that the cost doesn't work for but you aren't the only potential customer. It's possible that the price is what it is to avoid cheapskate, whiney customers.
I built a system, and it cost more than a Mac Pro.
The difference? It actually works for what I need it to do (Electronic Design Automation), unlike the Mac Pro I purchased where testing = FAIL.
It's not about the money in itself, but:
1. Functionality
2. Value
The '09's are horrible in this regard, and it's becoming evident to users. Worse, the trend will continue with the Gulftown based 2010 systems, given the fact they're using the same chipset, socket,....
It's not the PPC days, where there was something unique about the systems (hardware). Now, it uses the same parts built around an Intel design as every other system out there in the same class. Options (board level, such as RAID,...).
Other vendors just do better at it than Apple. That's the reason they have the enterprise market in terms of marketshare (Mac Pros and XServes are still enterprise grade systems that can run Windows or Linux). The '08 MP's were lower system costs vs. other Harpertown systems at the time, so it wasn't that. So it's other aspects that hurt it (poor warranty support, lack of hardware options both vendor offered and 3rd party). Not just "cheap, whiney" people, that happen to know what the hell they're doing, and realized Apple's systems just don't cut it in terms of what they needed.
Mac Pro's are sold to a niche market, even though the hardware they use is applicable to other workstation users. But their proprietary nature are hurting their ability to expand market share.
I even take work-arounds into consideration. But ultimately, pro users that I know demand it is 100% functional for the intended task. The MP wasn't. It's that simple.
That leaves the OS.
No OS is perfect (just check the forum on SL), but in days past, I'd have taken OS X over others available, as it was a better OS. But I was stuck with Windows (still am actually, as there's not enough OS X software to keep it all under one OS for what I'm doing). Win7 is stable, and quite usable, unlike previous editions. So OS X has some real competition now, and has lost it's edge for many. Those with substantial software investments in OS X pro software may not have a choice right now but to stay with it.
In the end, Mac Pro's aren't that wonderful as workstation solutions any longer.