Um, yes. I always make sure to get the exact same CPU model. BTW, I said the Dell costs 50-60% of what the Mac costs, I didn't say it was 50-60% cheaper.
Mac Pro 2.93 GHz quad (Nehalem Xeon W3540)
OS X 10.5.7
6 GB RAM 1066 MHz DDR3
2x NVidia GT120 512 MB
2x 1 TB 7200 RPM hard drives
1x Superdrive
3Y AppleCare
SEK 42,900 incl. VAT (USD 5,500)
(Double-check the price by configuring one
here. It's in Swedish obviously, but you'll recognize the options)
Dell Precision T3500 2.93 GHz quad (Nehalem Xeon W3540)
Vista Ultimate 64-bit
6 GB RAM 1066 MHz DDR3
2x NVidia Quadro FX580 512 MB
2x 1 TB 7200 RPM hard drives
1x 16X DVD+/-RW
3Y warranty included in price
SEK 27,816 incl. VAT (USD 3,566)
(Configure
here. Note that the prices are ex. VAT while Apple's are incl. VAT, so you need to add 25% to the price on the Dell, like I did)
So, the Dell costs 64% of what the Mac Pro costs. The Quadro cards are better than the old GT120's, but I'll throw that in as compensation for losing the aluminum case and the FW800 ports.
I could stop there, but I know from experience that Dell's prices are very much negotiable. The last time I ordered from them, the business sales rep gave me over 10% off on the two machines I bought. They weren't on sale or anything, they just love giving rebates if you call them instead of ordering online. So make that SEK 25,000 for the Dell T3500.
I haven't tried haggling with Apple, but I have a hunch it wouldn't do any good.