No, it is dishonest to compare items that are not equivalent.
The starting Dell Dimension M90 (1.67GHz, $2064) does not come close to the specs of the MacBook Pro (2.16Ghz, $2799). In fact, even the Enhanced M90 model (still 1.6GHz, $2222) does not match the specs on the Mac.
Dell lets you customize so we can come close. Matching the specs brings the price of the Dell Dimension M90 price to $3098.... and that is not even adding ANY software at all. of course that extra $299 probably pays for that "free" 19" Monitor.
The MacBook Pro is still just $2799... and comes with all that software... and will also boot into Windows.
I was talking about the M90 with the 2.16 GHz processor.
And, no, it doesn't come close to $3098. I priced it out, and it was still a little under the Mac Book Pro price, even with the free monitor.
Dells aren't cheap. But Macs are somewhat less cheap.