Where are Dell machines made? Are they still being assembled in Ireland or have they moved to China like everyone else? I'm asking because something must be up with import duties, exchange rates etc that makes the difference between Dell and Apple pricing in the US so small. I see this "when you add all the options to a Dell machine it costs the same as a Mac" argument from time to time, but everytime I've checked dell.se vs. apple.se I find it impossible to make any Dell config cost roughly the same as an Apple config.
OK, before I try this... yes, we know about plastic vs. aluminum and cable-free vs. messy interior, but unless anyone can put a correct pricetag on that we can only go by specs. So...
Mac Pro quad 2.66 basic configuration
3 GB RAM (3x1)
1x 640 GB HD
1x GT120 512 MB
1x Superdrive
OS X, wired keyboard, wired mouse
AppleCare 3Y plan
26990 SEK incl VAT ($3408)
Dell Precision T3500
(that's a certified workstation from their professional series, not the flimsy plastic consumer garbage)
Quad Xeon 2.8 W3530 (they no longer have the 2.66 W3520 used in the Mac so I have to pick the closest)
750 GB HD (no 640 available option)
3 GB RAM (3x1)
1x NVidia Quadro FX580 512 MB
1x 16x DVD+/-RW
Windows 7 Ultimate 64-bit, wired keyboard, wired mouse
3Y on-site support included
16388 SEK incl. VAT ($2069)
So that's a $1339 difference even with slightly better specs on processor and hard drive. The Dell has a bit of "pro tax" as well, for certification etc, which makes it much more expensive than the consumer models. Other than differences in enclosure and design, and OS, these really are comparable machines.