I don’t much care for the direction Windows 8 is headed now either, but I’ll have the option of sticking with Windows 7 for years to come, as we still have new hardware being released today that is supported in Windows XP.
For me it's about the software first, the hardware second. The only equivalent software to OS/X for a PC is Linux, but Linux is inferior to OS/X in many ways. And with Linux you get a bad geek culture that is a kind of irresponsible, asocial, separatist snobbishness.
As for hardware, maybe Dell sells a high-end laptop that is as well built as the MBP, maybe not. I can't see myself spending over $1k on anything that has Windows on it. I hate Windows. MSDOS wasn't bad, but every Windows except XP always felt like a big computer virus.