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If you look at the full reports, it's readily apparent that IBM isn't comparing an expensive Mac to an el-cheapo PC.

But they could well be comparing a new BYOD MacOS environment to a old corporate legacy windows setup, which isn't really comparing the performance of the OS so much as comparing BYOD with old-school centrally managed windows domains.

I believe this comparison isn't public at large, but large IT use case.

Increasing the costs of a PC would make the comparative cost worst. The article claims equivalently spec'd systems

>Previn says that while a Mac initially costs anywhere from $117 to $454 more than a similarly configured Windows PC,