Such Mac vs PC cost comparisons often miss the point for non-switchers. Namely, I can buy a basic PC for under $500. Feature to feature pricing equivalence is meaningless when your budget is under a thousand bucks and Apple cheapest system is $1200.OS X vs. Vista comparison in Popular Mechanics.... Here is the link: ...
Aside from the Gateway costing $300 more than the Mac and having similiar hardware in the first comparison, but the Gateway has 3x more memory than the Mac, the latter of which has a little higher clock speed, as you can see Leopard trounces on Vista!
I spent $2500 on my MBP and think it was worth every dollar; it's hard to recommend such a system to friends with less interest and budget for computers as me.