1. Using the same operating system as the developers of the software, plus access to Apple's fantastic imaging libraries.
2. The Mac Pro, whilst expensive, is good value for money. The dual graphics cards inside it are not cheap at all. As servers with GPUs are fairly niche, this might actually be a cheaper solution.
3. The form factor. Even if you could create PCs that are cheaper with the same spec, they'll use more power, possibly require more cooling (Mac Pro has a great cooling architecture) and will take up a lot more space.
I'd be very interested in hearing how they manage updates and provisioning, however. I can't imagine that'd be much fun on OS X but perhaps there's a way of doing it with OS X Server.