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I think people like a Mac for two things, the great OS, and the beautiful minimalist designs.
About the OS...
Things just work, you plug in almost anything, and it's up and running in no time, as compared to a PC, you gotta install this and that and this and that, drivers and patches and such, just to get it running, not a particularly good exerience for normal consumers who know very little about these kinda things, not everyone's a techie person you know.
About the design...
Well, Apple has been very very successful in designing good looking products, and even more successful in branding their products to be associated with elements of class, elegance, beauty and so on and so forth. Hence, compared to other good looking PCs which fail miserably in branding their products to be associated with these elements, a great majority of people would agree that a Mac looks better than a PC.
In my personal experience, if you handle zero programming stuff, and you can afford it, a Mac would be a much better choice, but if you do a lot of programming and such, perhaps a PC would be a better bet.
However, now that Macs come with Intel chips, and you can run Windows on a Mac, the only issue left here would be most likely the price. Would you spend a fortune on a near perfect Intel-Mac or would you be more comfortable saving those money and get yourself a PC perhaps. That being said, Dell does make pretty good PCs at affordable prices. As for performance, the rule of thumb is, you most likely don't need all that raw power you thought you need, so, don't get the latest technology unless you need it, or you don't mind spending on it.
My 2cents, get a Mac if you can afford it, else, stay with a PC.
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