Even on high end Windows laptops you tend to get plastic cases, less than great screens, keyboards that flex and grossly inferior trackpads.
It's not that you couldn't build a Windowss laptop with equally good components. The problem is getting people to pay for one when on paper it wouldn't be any better than a machine costing less.
Considering the number of hours I use my laptop, I am absolutely interested in paying a premium for "non tangible" features like increased trackpad quality, build quality, keyboard backlight/quality, etc.
I would agree though, most people purchasing Windows laptops are not interested in this, and most purchasing the "higher end" business laptops which would compete with Macs are businesses and they also are not interested in paying for them.