It's hard to compare PC and Mac hardware because part of the Mac value proposition is Mac OS X. If you're not going to run that I would have to ask: why buy a Mac?
Anyway as for comparison of tech specs:
- The X1 uses a higher power CPU (up to 2.7 GHz dual core i7, the 13" MBA tops out at a 1.8GHz dual core i7);
- The MBA has better battery life;
- The MBA has a higher-res display;
- The X1 can have 8GB of memory and the memory and HD are, I assume, user-replaceable (I can't recall if they're soldered on or otherwise not replaceable on the MBA);
- Size/weight (MBA is almost a pound lighter);
- The X1 seems to have 1 USB 3.0 port, which is nice. The MBA has Thunderbolt;
- SSD storage on the MBA goes to 256GB on the MBA, up to 160GB on the X1, although this may well be user-upgradeable;
- Pricewise the MBA I think does edge it out, which is kinda amazing. The X1 with i5/128GB SSD currently specs out at about $1700. Price will vary considerably with offers and coupons.
I have the 1.7/256/13" MBA and love it but I run OSX not Linux on it.
Specs: