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In the field of education, schools are no longer purchasing computers, they lease them. To save money and keep production/education progressing, schools must look at computer investment as described in this article. Based on this model of thinking, if purchasing, Macs can be cheaper.
I'll admit I'm no fan of Vista, nor Office '07, but that's only because they moved and renamed things and it's irritating. With my PC's I have always built my own, it's cheaper that way (for me). But the argument that I can build one myself cheaper doesn't hold any water here. Most of the home computer users do not build their own computer, they buy one off the shelf at Best-Buy (!shutter!). Currently I use a MacBook Pro and it's the best laptop I've ever used. I'm sold on mac from now on (so long as they don't do anything else like making ATT exclusive on the iPhone).