I love Tom's Hardware -- they're traditionally a PC site (and being a gamer, I've built and run my share of PCs), but like most PC guys, they aren't afraid to lay out the specs and draw direct conclusions from there. And that's exactly what they've done with a very Mac misconception: that Apple computers traditionally cost more than the average PC.
To the average user, that seems true -- if you go to, say, a Best Buy or a Circuit City, and look at the Macs they're selling versus the seemingly equivalent PCs they're selling, then yes, you're seeing higher pricetags on the Apple stuff. But when Tom's lays out what you get out of each computer, the prices are generally the same. In fact, they even build an equivalent Mac Pro, and there's only a $5.67 difference.
Of course, that doesn't stop people from trying to prove otherwise (Apple, you'll note, is not a client of NPD, and they don't actually share which computers they're talking about in the study). And of course, as Tom's Hardware commenters will tell you, there's really no argument for gamers yet, as amazing hardware is nothing when it doesn't run your software the way it should. But it's good to see TH taking a serious, relatively unbiased look at the price differences, and Apple getting a little more love from the traditionally PC crowd.
Tom's Hardware says Apple and PC prices are equivalent
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