There's something else.............
http://www.volesoft.com/default.aspx?article=33576
Dual Core Intel Xeon 2GHz x 2 (4MB shared L2 cache)
Dell: $2,086.00 (with a $200 discount for small business)
Apple: $2,124.00
Dual Core Intel Xeon 2.66GHz x 2 (4MB shared L2 cache)
Dell: $2,866.00 (with a $200 discount for small business)
Apple: $2,424.00
Dual Core Intel Xeon 3GHz x 2 (4MB shared L2 cache)
Dell: $3,686.00 (with a $200 discount for small business)
Apple: $3,224.00
They've positioned this at a better price point than the similarly-equipped Dell. Not bad.