They are not necessarily the same thing, but they serve an almost identical purpose. The only way Apple can get OSX to work so well in the first place is by limiting the hardware it has to support, much like game consoles do. Now, if they had a stripped-down OS that had the same basic functionality, if a different interface, that could be something for the open source community. Price it at $99 as-is
without a GUIand let them customize it without giving them the "full Mac experience." Let the open-source community support themselves and their own drivers for whatever hardware they want; that lets people have access to it if they want to be frugal, but would still limit most consumers to buying Apple-branded hardware for the "real deal." You could even license it to OEM's to design their own GUI's for their own products, which they could then support themselves.
As it is, it's free to develop your own software for Mac. You can make it do basically whatever you could want a Unix computer to do.
They have all of the necessary tools available for free (assuming you already own a copy of the OS). I would say to make a reasonably-priced mid-tower for the masses, but that would go against Apple's principles of "approachable design". The "wow" factor is the generally compact design, and the simplicity of set-up. It looks at home almost anywhere, even places where typical PC towers look out-of-place. However, I doubt Apple could make an aluminum-bodied mid-tower at a reasonable price because of the cost of aluminum, and I seriously doubt they would even touch steel.
And in terms of the Microsoft ads about cheaper 15" and 17" notebooks, Apple refuses to use anything but the highest pixel-density displays they can ("the better to view OSX," I guess). Those displays can be pretty pricey, especially the ones that Apple insists on using for as best color accuracy as they can reasonably achieve from the factory on a notebook. So, forget a reasonably priced gaming notebook, they can't fit a decent discrete GPU in a 13" MacBook. At least, not without making it fatter than 1" and making it run hotter than the sun.
So, what would I tell Apple to do?
I'd tell them to hearken back to the days of the Apple I; barebones electronics, no case, make it do anything you can but without holding the customer's hand. They didn't want to pay for the "Mac Experience", because they don't need it. The average consumer (i.e. almost everyone who hasn't heard of Tom's anything, or anything similar) need a great deal more help and streamlining of everything; the average reader here does not. Here it's a convenience, not a necessity (as it could be said is the case with the general consumer).
I myself do pretty much all my work on a 2-year-old MacBook. No muss, no fuss; reliable as clockwork, almost zero maintenance required (any messes that needed cleaning were completely of my own doing and experimentation). NeoOffice is a great alternative work suite to Office and iWork, though iWork is actually pretty good; I just didn't feel like paying the reasonable $80 asking price. I have no need to play games on it; I have my trusty desktop PC for that. And because I reserve my PC for gaming, it is never exposed to anything that can slow it down. No malware, anti-malware, no nothing in the startup folder. If it isn't required to play games, it isn't involved, period. Boots to WinXP desktop, ready to go, in under a minute–even though it was built 5 years ago with a 2.6GHz Pentium 4 and 1GB of RAM, a 5400RPM 80GB system drive and a Nvidia GeForce FX 5200 256MB DDR...regular PCI (non-express) edition. The last time I reformatted with a clean install was a little more than a year ago, when I retired it from working duty. It's getting on in years, and I'll be building a new Win7 based gaming rig come next school year. But in the meantime, it still plays EVE Online at a playable 15fps. Which is more than I can say for my MacBook (though the new ones can do it just fine), but that's not what I originally bought it for now is it?
Oh, and one more thing.
Build in some sort of flexible in-house reworking of Wine into OSX. That would be great.