When I spec out a Spectre Folio 13 (because its 13" with a similar Y series Intel CPU dual core) with 16gb @ 1866mhz RAM and 512gb PCIe SSD I get.
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When I spec out a MacBook Air with 16gb @ 2133mhz RAM and 512 PCIe SSD I get.
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Prices don't reflect discounts for school or business obviously.
With those options the Specture has a i7-8500Y with UHD 615 graphics. The MacBook Air has a i5-8210Y with UHD 617 graphics. I think the differences will be negligible. Both manufacturers are using the max amount and the fastest RAM available for their respective CPU's. The i5-8210Y Apple is using allows for faster RAM (2133mhz vs 1866mhz). RAM and SSDs are soldered in both.
There are other differences in the products aside from the RAM speed obviously. The MacBook has a
far better screen however its not a touch screen. The MacBook has TouchID. Etc etc the value of the differences should be decided by the customer. For example I don't care about TouchID and I like touch screens however I don't want the Spectres 1920x1080 screen in 2018 regardless of touch interface.
I feel the Specture X360 starts to fall into the MacBook Pro territory with 15" options, dedicated graphics options (G series CPUs) and U series Intel CPU's, 4k screens, etc. Depending on what you are looking for the X360 can really shine however Apple still has a "devils in the details" approach especially with the Pro which also cranks the price up. Many manufacturers know the average customer won't look into things like 3x3 mimo with bt 5.0, i9 cpu options, 4tb SSD's, 32gb RAM options, T2 processor, more thunderbolt ports that are better implemented using a direct path to the CPU, etc etc.
I'm not knocking the Spectre either, its seems to be one of the best laptops to compare to Apples line of laptops. Although I feel the Spectres product line is convoluted at best, maybe intentionally so.