OK, so here is a more detailed reasoning. You want price of PC vs Mac? OK, than to be fair, I'll take local prices of Mac vs local prices of PC components. No Newegg, as I live in Croatia, not in US.
Next step is eliminating Mac models. I don't need 8-core Nehalem with DDR3, and GT120, thank you. I need a gaming machine, so that's dual-core CPU and a much better graphics than GT120. Also, I want to be able to upgrade later on, and do it cheaply, so iMacs and minis are out. I want a normal PC case (more or less).
So here I go, store.apple.hr -> Mac Pro One 2.66GHz Quad-Core Intel Xeon/3GB/640GB/GeForce GT 120/SD/CR KB - 20.279,00kn. For a comparicion, 1$ = 5,75kn, which means here it costs 3.527$ to buj this Mac.
OK, now, 3GB RAM and 640GB HDD is just fine. CPU is overkill though, but can't lower it right? But Graphics is terrible, and guess what - no upgrade option! I do get Parallels XP Pro for 1579kn which I need to get to play games, right? Nope.. I just need to buy Windows in any shop - luckily
Now, this computer won't give me any gaming, but let's see what I can buy for the same amount of money - 20.279kn
Intel Core i7 920 (2.66GHz,4.8GT/sec,8MB,Bloomfield,130W,S1366) box : 2148kn
Gigabyte EX58-UD3R : 1440kn
WD 6401AALS 640GB : 528kn
DVD-RW SuperMulti drive : 150kn
Chieftec 650W PSU, active PFC : 690kn
Kingston ValueRAM DeskTop 6GB 1333MHz DDR3 Non-ECC CL9 DIMM (Kit of 3) : 758kn
Case : 500kn (pick any you want)
VGA PCI-E GAINWARD ATI RADEON HD 4870 Golden Sample, 1GB DDR5, DVI, HDTV : 1959kn
MS Windows Vista Home Premium 64b : 879kn
So this is roughly the same machine, but instead Xeon I just got i7 which is same mostly, doubled the RAM, and got me a much much better GPU than Mac has.
OK, what to do with the rest of 11227kn? I could do a nice thing and build the same computer once again, and still have money to spare.
so let's say I want to spend this money for 2 same computers, each 10.100kn - I have 1000kn to upgrade my config.
So let's add a top air-cooler for 500kn to overclock this babies to 4GHz, and another 500kn well spent for another 640GB drive so I have them in RAID.
Now this is nice, I get 4GHz i7, 2x640GB drives, 6GB DDR3 1333 RAM, and HD4870 1GB (Gainward GS non the less!)
And I get it TWO TIMES.
Now let's see.. I can play Tetris on above Mac Pro. I can play any game released thus far on these PCs, and play it with my wife, friend or anyone else that wants to - since I have two of them.
DIY PC or Apple? I pick DIY x2.
Don't forget, once a better GPU is out, or better CPU, I just open my PC and add it in. Can't do with Apple, unless you void warranty. Or you can hope Apple releases Mac-compatible VGA for example, and you'll be waiting a while to do it.
If something brakes, I take this malfunctioned part and replace it myself, and I do have 3y warranty on 90% parts. With apple I get 1y warranty, and if something is broken, I have to give them my whole computer to repair, and be without any computer for a while. Not on PC, remember, evenif one brakes, I have SECOND ONE which I bought for the same money.
Another thing, for gamers in particular. Everyone says "Buy Mac, and you get OS on it", but few of them remember to count in cost of Windows (any kind) if they want to dual-boot with OS X.
So you see... Apple is a no-go for me. First of all they need to get their prices in line to even be considered as an alternative. Since I'm thinking about spending 10$ extra to get a bit faster HDD, I sure can't overlook a 2x price difference.
Next after price is hardware compatibility. I want to be able to plug in any VGA for starters, and any RAM. Not to bother with RAM that may or may not work on Apple MBO, or worry about Apple having or not having drivers for new VGA cards.
Oh, and they have to forget about Xeon. Sounds nice, but it's money wasted on gaming or "normal" desktop usage.
Hope this satisfies as an answer to your questions