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Good point, TheScuSpeaks, but the corollary to my argument is that there are many good used Macs available on the market.
Macs retain their value because they continue to function well years after they were built. Practically, this means that you can buy a used last-year's-model Mac for roughly 20 percent less than it sold new, and you can probably use it for most of your tasks. You can get last year's Windows machine for even less than that, of course, but again you run in to the same problem -- its resale value plummets faster than the Mac's. If you're buying last year's Mac now, you can sell it next year (when it'll be two years old) and get a bunch of what you paid back. You can't do that with the Windows machine.
Check out lowendmac.com.