First of all, I would not buy a cheapo Dell; but even less would I buy a MAC that does even less.
Just to question your additions: Ditch the WordPerfect/DVD software 'cause you get simply download freeware that works fine. Secondly, even-though I personally have an audigy 2 with a creative megaworks 7.1 system, most people are happy with their onboard sound. So, even that addition is a little shaky. For a system like that, firewire isn't even needed.
So, your additions are really brought to question.
And then again, the real difference between XP pro and the Home addition are aspects that are generally not used.
So, the Dell gives you a simple rig that can adapt to most other applications and hardware while the MAC gives you browsing and email with hope that your favorite game finally makes it to the MAC even-though the experience will not be the same.
First of all, I would not buy a cheapo Dell; but even less would I buy a MAC that does even less. The Mac does more than that Dell, but your comment brings up a basic truth: get what you need. If you don't want do do any games, aren't going to do any Firewire, will use a free office package, can live with poor sound, don't mind XP Home Edition, and don't care about writing CDs or reading DVDs, then the Dell is obviously a better choice.
Apple has joined the low-end market, but not the totally cheap, barely functional crap market.
with hope that your favorite game finally makes it to the MAC even-though the experience will not be the same.
My favorite game is out for the Mac, but it won't work on these low-end PCs or Macs. However, Doom3 hauls ass on a G5. Besides, Carmack programs for OpenGL, and that's a core system of OS X.