With a Mac it's the total user experience that feels better.
Compare it with the Bang & Olufsen HiFi equipment.
The electronics inside a Mac are not any better or superior (i.e. thermal paste) than leading Wintel PC brands.
But the hardware on the outside looks better, feels better, smells better. Macs are no industrial plastic cemetery like many PCs. And last but not least Mac OS X is less resource hungry than Windows and it is equally elegant as Windows.
Bang & Olufsen doesn't make the best audio equipment. It looks nice but an audiophile wouldn't touch it. Form over function.