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Ouch! I happen to own both a G4 12" PowerBook and Dell Precision P4 tower. Both weren't cheap and both are great machines. Pitted against each other, they've required the same updates.
I think Apple's to Apple's (no pun intended) Macs are a little more costly; however, as the models scale up the price level flattens. The G5's are very competatively priced with Dell's line of Xeon workstation (e.g., precisions).
To me Apple's appeal is the versitility I get out of the box. An out of the box Mac has Java, Pearl and Apache ready to go. A little DL time, and I've got a free set of dev tools (versus 600 smacsk for .net studio). To be fair, I think MS supports Visual Studio more vigiriously than Apple supports its own suite - that is just my perspective.
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