Hardware costs only. The big factor not included in OS X. That's where the true power comes from. So many people ignore that when determining the value of a system. Any Mac is far more valuable than any "comparable" PC.
as a firm software user of both OSx and WIndows.
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while the experience is slightly different in where things are and the look. They ultimately do the exact same things. Some doing some things better than others.
For example: any gamer should be able to tell you that OSx is not great for performance in gaming, yet WIndows works much better.
multitouch touchpands on the other hand and gestures in OSx flies compared to windows.
but to think that OSx alone is worth several hundred dollars in premium cost alone to you makes me beleive you've been drinking the coolaid about "most advanced operating system in the world". a tag line that nobody can actually back up with facts that is pure marketting.
and considering that overall, Mac's are using the same architectures as Windows Based PC's. the OS premium argument is moot.
the Value of a computer is not by the OS on it, but by the performance that machine can provide.
The new Pro is a good value machine for what you get.