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While resale value is one method of determining value, one that has rightfully been dismantled in the other letters, there are more explicit ways of showing the Macs relative value. I start with the major argument that PC-box proponents generally make and conclude with my own favorite.
(1) The component/system value is better with the PC to begin with. This is true, on some level. The Macs, generally though, have very high quality components throughout the computer, with much lower rates of individual component failure. While there are exceptions, they tend to prove the rule more than anything else (recent battery issues, a few monitor glitches over the years, and the most recent power adapter issues with MacBookPros are examples that come to mind). But, PC's are often cheaper because the components they are made with are cheaper, and fail accordingly. Unless you are someone who knows how, and likes to rebuild computers (and you don't have a laptop) this is a very big factor in lower cost of ownership. It is the same argument I have with my brother over cars. I drive a Honda, cost me more to start with, never goes to the shop. My brother, loves to work on cars, drives a Chevy Tahoe, which breaks down almost monthly. He will brag about how he can go down to the auto parts store and get a brake assembly for $50 bucks and fix it himself. That's great for him, I don't have the tools, desire or weekend to spare to fix my car. Most people don't have the skills, or desire to fix their computers either.
(2) Simple aesthetic pleasure. When I open up my laptop next to ANY laptop built by someone other than Apple, I know I bought the right one. It looks better, it looks cleaner, and most importantly, I am working faster than they are. I mean that in the simplest sense. I open my laptop, and the other person opens theirs, and I am working sooner. I get more done, and spend less time worrying about the tool I use than they do. That's real value, not easily monetized, but real honest value. Not to mention, silver is just sexier than black.