Mac doesn't go that low into the market, so it's stupid to compare PCs at that cost in the first place. You still keep wanting to bitch that Mercedes is a marginal car manufacturer because they don't make one to compete with your POS Neon. It doesn't matter, since they're still the brand everybody wants to be, and they have the standard features and quality that will show up on the rest of the cars years down the road.
Did you know that Dells sell with USB and IEEE 1394, and they've discontinued floppies on laptops and will be doing so on their desktops soon? Did you know they have wide-aspect ratio notebooks? That smart power management and quick sleep/wake feature on Windows is great, and so is built-in wireless in the latest notebooks and some desktops. It's also pretty cool to have DVD writers standard in your line of professional desktops.
Those are all things no one was willing to touch, or hadn't even thought about doing, until Apple had done it for a while. One reason Apple doesn't sell in the computing ghetto is that they only sell advanced features and quality, and you can't do that selling that far down-market.