"...but I've seen a lot of XP users on this forum who are saying they intend to upgrade to Macs instead."
That's what they say, but what will they DO? Of the people I run across looking for a new computer I cannot interest a single one in even looking at the iMac line. I even tell them to check them out the next time they're at Fry's (i.e. readily available). All I get is a glazed over look. And no point mentioning the laptops or the Mac Pro's, they're a no sell (though admired).
This ingrained apathy is not overcome by wishful thinking. Apple needs to get their butts into Costco, and have an affordable tower/monitor setup that sits next to those ugly Gateways. And if they want to push the iMac in lieu of that they darned well better start producing one with a tasteful gray exterior, perhaps like the Cinema Displays. Every time I look at one of those things they get more ridiculous looking (especially the 24" one).
The Mac mini and Apple TV would be good products for Wal-Mart and Target, along with the iPods they're already selling.
No, they don't. What needs to happen is that Apple's detractors need to get over the idea that market share is the sole and solitary indicator of success. Why don't you look at Apple's income statement before declaring what they need to do?