Specs matter plenty. They only don't matter if you do nothing of value with your machine.
And to all the people who say "software has to be tied in with hardware!"
Windows performs better than OSX. Period. You guys have no idea what you're talking about when you talk about "software integration." Literally none. Can you please quantify this or talk about what exactly is integrated? I would bet money you can't. Do you really think software on the Windows side is not "written" to take advantage of specific hardware? What do you think a driver is? Do you honestly believe there is special programming in iPhoto to take advantage of a CPU or GPU in a way that Windows software cannot match, or that this special programming exists at all? The sheer amount of ignorance in relation to how a Mac vs. PC works is simply staggering. Apple has apparently done a brilliant job brainwashing their customer base. It's really kind of sad to see.
Really? Like, programs optimized for DirectX from Windows .. not for Open GL? Programs are optimized for hardware -- for example, games that are for use with certain classes of GPUs and DirectX --- use the same GPU and Open GL and your performance tanks. Integration and optimization of hardware and software is key to performance.