Just to start off, let's shop for a small, slim notebook. It's Dell XPS M1330 vs. Apple MacBook.
Let's get the mid-range Dell to keep the graphics equal, upgrade the processor to 2.2 GHz, add Windows Ultimate (you are going against Leopard), Bluetooth, not even get the slimmer display (to get it closer to the MacBook's size), even remove the antivirus, and you pay $1,823.
Now we'll go with the 2.2 GHz MacBook, upgrade the memory and hard drive to match the Dell, and it costs $1,524.
Just shy of $300 cheaper for the MacBook. Am I missing something here?