Dell makes a great box. We've been standardized on their desktops for years at work, and their rack mount systems have terrific power efficiency.
Windows on the other hand........
and I hear ya Rod. We are not running any mission critical enterprise class stuff on Apple's.
From a pure consumer / PC perspective, I like the analogy to cars. Muscle car enthusiasts will debate Mopar, GM, Ford etc... ad nauseum (linux, osX, Unix, Solaris, AIX, Windows....). If you're into building your own, the sum of the parts make a better whole.
But for the ordinary guy who needs good mileage and wants to get to work everyday, you just want the thing to run when you start it up, with as little maintenance as possible. Microsoft doesn't get this.