I'm highly suspicious of this company as well, although their site is impressively filled out (including a slow-loading but apparently functional online store).
Just waned to clear up a couple of things: If you read carefully, their systems actually max out at 4GB of RAM. The larger models up to "16GB" are actually a combination of 4GB motherboard ram and a RAM drive (in the case of the 16, 4GB actual ram and a 12GB RAM drive). So they're not doing anything technically impossible there, just highly misleading.
The processors seem to be heavily overclocked P4 3.2s (especially given the "180W cooling system" their specs list), but I'm again suspicious.
And the "up to 74 PCI slots" is referring to an external expansion chassis--there's a picture if you try their BTO store. It's possible (with a Mac, too--companies like Magma), but they don't even give a price for that option.
My point is, it's possible that they're OEM rebranding some stuff, and building decked-out, overclocked boxes for the rest.
But even if it is legit, they're still blatantly ripping off Apple, and doing some backhanded marketing (not making it clear that they're massively overclocking their processors, for example), so I sure wouldn't buy from them.