Some really good advise in here. Regarding buying a Mac: the one thing I would point out is that unless you really want to be their main tech support, just get them One to One when you buy the computer. I know that, at first, helping your parents/family/etc... with tech questions is easy, but you're not going to be available all the time and I've seen that often times it's not easy for family members to actually teach rather than do for.
Something else I'd take into consideration is the size of the screen you're getting them. Macbooks are great, but for some reason the screen size affects the price and I know a lot of older people need to have the text and icons etc... HUGE. On a 13" screen that can get cumbersome really fast. If they must have a laptop, consider a 15" at least (and if that's the case, Win7 would certainly be a consideration as a 15" PC laptop would be a LOT cheaper). Conversely, I would ask why it is they need the laptop, as, if they're considering a mac, an iMac would probably do them better in terms of ease of use (the trackpad is a learning curve, esp. for older users), display size and price.
Something else I'd take into consideration is the size of the screen you're getting them. Macbooks are great, but for some reason the screen size affects the price and I know a lot of older people need to have the text and icons etc... HUGE. On a 13" screen that can get cumbersome really fast. If they must have a laptop, consider a 15" at least (and if that's the case, Win7 would certainly be a consideration as a 15" PC laptop would be a LOT cheaper). Conversely, I would ask why it is they need the laptop, as, if they're considering a mac, an iMac would probably do them better in terms of ease of use (the trackpad is a learning curve, esp. for older users), display size and price.