The 'price thing' is antecdotal.
I bought a black macbook, 2+ghz core 2, 2 gig ram, 140+ gig hd. Add all the goodies like software (the iLife sweet(sic)), and Dell can't touch it.
When you go low-end PC system and dont care that it can't expand like a Mac Pro - you are right, apple has nothing at that price point. Trying to price out the system you described, I found mac at more like 3x than 2x the price. The Pro didn't even have a processor as slow as the 'fastest they offer' Dell Inspiron...
I did not mention low-end PC's. I compare prices regularly and a comparable Mac costs way more than a PC, at least where I shop. Maybe you are pricing PC's at expensive outlets. At any rate, we will agree to disagree.