Mac Pro Rack:
There's vastly more to computer performance than the reductionist "It's a PC, in a nice, expensive machined case". In fact, that sounds condescending and dismissive rather than a comment in search of enlightenment.
Sorry.
Replacing a software-only codec with hw accelerator card would go a long way to explain performance difference.
And if I had to bet, the lack of ECC RAM.
But mostly the fact that they're not selling it as a server.
This argument feels...meh.
Since this is one of Apple's markets, it makes sense that they would cater to it. Dell also sells some desktops with rack mounting options for the same reason.