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I would be surprised if anyone took the position that Apple is comparable on cost for similar hardware. Every time I've looked, including just now, it's at least 30% more expensive, often over 100%. That's true for everything from laptops to computers to phones:
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www.dell.com/.../apple-comparison
What's worse is that unlike everyone else, Apple keeps their prices fixed for a long time, so if you buy right before new prices come out, you get boned real bad.
The only sensible position is that the initial cost premium is offset by other advantages, such as better software, service, elegance, QA, TCO, etc.
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