Do you have any analysis, or are you just spreading old FUD?

Here's a 2006 link finding that a Mac Pro was cheaper than a comparably equipped Dell of the time. (Though, as you can see, you can spend all day arguing about what "comparable" means.)

http://www.macworld.com/article/52540/2006/08/dellmacprofoll...

Here's a 2007 Computerworld analysis:

http://www.computerworld.com/action/article.do?command=viewA...

Of course, the difference is that Apple simply stays out of low-margin markets. So it's definitely possible to get a box with "PC" stamped on it for much less money than the cost of any new Mac. The most conspicuous current example of a market which Apple does not deign to enter is the netbook market.