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Will this debate never end???
To compare the initial costs of Macs vs. PCs go to - http://systemshootouts.org. What this site does is compare computers from major manufacturers that are similarly configured. What you'll find is that the initial costs of similarly configured Macs and PCs are about $20 apart in cost. Save the automotive comparisons. When Macs and PCs used vastly different hardware, it was near impossible to make a fair comparison. Now that both systems use virtually the same components, comparisons can be more easily made.
To compare ongoing costs of Macs and PCs download this (virus-free) spreadsheet at http://www.machelpdesk.com/winnsTCO.sit - and then plug your own numbers into it. You'll be amazed. I was.
However if you want to compare a DIY (Do-It-Yourself) computer to that of a major manufacturer, the DIY will always appear to be less expensive. Of course, once you add in the time it costs to research the various components, purchase, assemble, troubleshoot, and provide your own warranty for that DIY wonder computer, the costs are also similar. [Unless you're willing to work for less than $5/hour]