The point about hardware is spot on. I've been cobbling together parts for PCs for the last 9 years. In that time I'd estimate I've spent less than $2000 total. There is no way a Mac can compete with that.
I have to admit that I do like OSX though. If Apple would open the hardware platform and supported more options I'd be really tempted. I'm not optimistic it will ever happen though because I'm sure the margins are too good using their hardware exclusively.
Another point to consider is all the free software out there for PCs compared to Mac.
8 Reasons Windows Users Don’t Switch