Well lets see:
- OP enters an agreement with Apple with the clear intent NOT to honour his part of the deal (read actually paying for the Mac)
- OP gets a benefit (2-4 weeks of free iMac)
- Apple suffers damage (p&p back&forth, repackinging and sale at reduced price as "refurb")
I'd say that qualifiues for fraud in most civilized countries (wether it can be prooven in court is a different matter).
Also note, not all criminal acts are criminal offences in a legal way (think of all that happened in the finance sector over the past 6 years) while not all criminal offences require an actual criminal act (think of some backwater countries were just being "different" might qualify you for a stoning....).