Apple is neither. Apple is a vertical systems integrator and vendor. They do both hardware and software and package it as a single product.
This may come to a shock to some younger folks, but Apple is not the only one in the course of the industry's history to have such a business model. Atari, IBM, HP, Digital, Compaq have all played (or a still playing) the vertical integration game.
To refer to Apple as either a hardware or a software vendor is false.
They are more of a hardware company. That's where they make the majority of their money. It's also why there were willing to make iTunes available for Windows. It helped sell hardware. It's also why you'll never see it available on Android...it doesn't help them sell hardware. They would probably see quite a few sales of iTunes if it hit the Market but large existing iTunes libraries are a big draw to iPhone. Give that to Android and Apple would probably sell some percentage less hardware.