I tried to explain, "Apple products, they have something PCs don't. It's undefinable, unquantifiable, I don't know what it is, but it's there."
This isn't quite true. It's true when people are comparing apples to oranges, who are basically DIY PC guys. Not a lot of people really take a good look at what Macs bring to the table.
The form factor of the Mac Mini in unrivaled in the PC area. The thing that came close to it was the little computer that Dell came up with, and frankly it sucked. EVERY SINGLE competitive product as philipma1957 pointed out are not cheap. In fact most are even more expensive. You can build a relatively small PC, but you are still left with some kind of tower or box that's something like 10" x 6" x 8". I tried my absolute best to create a silent small form factor PC that was quiet and cool. And for about $650 I got close but I just didn't get what I wanted.
Pound for pound, the components you buy for a PC will be a more powerful machine, but it will never be the silent cool (temp wise) box that can fit under my monitor stand.
In terms of the iMacs - it's a debate for me whether or not the 21.5" is so much of a good deal, but the 27" is definitely a moderately good price considering they all bring high quality IPS panels to the table. Yes you can buy a 27" panel on Amazon for $250, but those are all TN panels. That same size is going to set you back a good $600 to $1000.
Lastly, using both platforms, I've got to give hats off to Apple for their OS design. I've got a PC box at my office that's been in use for about 2 years. On paper, my PC totally blows the mini away. But as most people with PC's can attest, over time they begin to slow down, the file structure bogs down, longer load times, etc. My mini boots and runs most business applications FAR better than my PC. The only thing the PC has it beat on is gaming performance with a dedicated 1gb radeon 5750.
So yeah there is something to be said about the "just works" part of a Mac, but there really is a half decent reason from both a hardware and software perspective to go Mac. I think the only thing I'd really seriously consider doing a hacintosh for is if I needed the power of a Mac Pro.