I think we might have different definitions of what the "apple tax" is. I didn't give a definition, so that is on me. The idea behind the "apple tax" is that for a given Mac, a cheaper PC can be found/built for less. For example, I can find a 1500$ windows laptop with a haswell quadcore i7 processor, 8GB RAM, a gtx 765m, and a 256GB SSD. A comparable apple computer in terms of performance is over 2000$.
The whole dogma behind the "apple tax" is that Apple fanboys will pay a hell of a lot more for a skinny, aluminum bodied, beautifully crafted machine, which some people see as a waste of money. I agree with you that some of the PC market has shifted, and the focus has spread out between power users and high-end consumers. Does this mean that the apple tax has dissappeared? No. The apple tax doesn't account for craftsmanship, it is only about benchmarks. You mentioned that the apple tax is no longer relevant, and I agree with you, but would go one step further to say it was never relevant. There will always be PC manufacturers out there who just throw high-end components together at wholesale price. That is what sets the margin for the apple tax, and it will always be an argument that Apple haters will use.
On another note, I was in no way promoting the idea of the Apple tax, and went on to argue why pure benchmarks don't mean anything when your laptop runs perfectly. In persuasive writing, it is sometimes useful to acknowledge the opposing viewpoint, and then explain why your viewpoint is better, reinforcing your argument.
I'm sorry if I wasn't clear in my original post, maybe now you can see where I am coming from. Hopefully I wasn't condescending, it really is distasteful.
Best,
Matt