A couple of points - if you're a hard-core Windows user that wants to micro-spec your box, have a slew of component parts to name-drop to big-dog your buddies, there's no contest here. That game is all-Windows, all the time. If you're a computer user that is focused on a range of tasks, and wish to focus on outcomes, rather than the equipment and the processes to those outcomes, then you're not limited to the Windows OS. And if you fall into that second group, it's important to figure on another expense - tech support for your machine. I work in an office equipped with mid-level (I'll call them business-grade) Dells and we spend just over $2,000 per year to support seven workstations. I also have a home office, a wireless network including five computers, a printer, graphics workstation. Anecdotally - the home office outperforms the office significantly - based on downtime, the amount of wait-time for pages to load, the printer to respond, etc. Outside tech support costs? $0. Internal (i.e. my time) negligible.
When you discuss performance, the user-experience is a critical criteria. At work, people bitch continually about the %$&^%$ computers - they really aren't that much fun to work with. At home (and where the work, computer-wise, is much heavier lifting - professional pre-press on the print side, dynamic web sites, email newsletters), everyone's happy.
That's a huge consideration when price is considered.It's also worth noting that 'hard-core gamers' are a specialist group of users. Can you imagine if your home stereo system was built based on the needs of your local ham radio group?
And secondly - the writer continually refers to being 'stuck' with the iMac display. I have a 24" iMac on my desk and my Windows friends drool and use words like "gorgeous" and 'Wow!', when they work on my machine. When I look at what I do, how I do it, the satisfaction I get out of working in this environment, I find the equipment I have delivers good value. That's an important criteria that I find missing form this piece - and the NPD study, with no attribution or reference, isn't a study. It's just a person spouting. Different thing entirely.