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Reading through the comments I've found three good reasons to buy a PC over a Mac.
1) You're too broke to think about cost of ownership. If saving money over the next year is more important to you than saving money now, get a Mac. If you just can't afford to think 12 months out, get a PC.
2) You like to tinker with things. PCs are great for the types who like to pull off the case and put in a new graphics card or add some other bit. If you like your computer to simply work, get a Mac. If you like to work on your computer, get a PC. The same is true for the software tinkerers, the Unix users. If you like to fiddle with your OS rather than use it, you should not get a Mac.
3) There are some esoteric pieces of software that don't run on a Mac. At least they're esoteric to 98% of users. If you must program Oracle databases, for example, you have to run an emulator on a Mac to make it work and your life might be better with a PC.
If you are in the 98% whose needs can be met with both a PC and a Mac, if you don't like to crack the case of your computer to switch bits around, if you can spend a little money now to save a lot of money, time, and pain in the long run, then you're a Mac guy, whether you know it or not.
There will always be the Microsoft fanboy who has some weird software that they just "have" to run on a PC.
Fine.
Today's Mac's are designed for the other 98 percent of users.
There is literally nothing the current Mac "can't" do.
99 percent of all average users are not only satisifed with Macs, but love them more than their generic $299 Dell laptops.
True, there may be some special niche techie function a off the shelf Mac can't do, but for the rest of the world it's Mac all the way.