Well let's see some reasons why:

#1 Macintosh hardware usually costs more than the PC systems I can build by my hand.

#2 Macintosh hardware does not have as long a warranty as PC hardware. 1 Year verses 3 (sometimes 5) Years in most cases.

#3 Low end Mac hardware, such as the iMac, are not that easy to upgrade. Try getting a new motherboard and CPU for a $1299 iMac, verses the $799 generic ATX PC cased system. How about upgrading the video, audio, and adding a few more drives to an iMac verses the ATX system? Here comes the money! :)

#4 Virtual PC emulators are fine if you only have a few programs to run under it, but if you have over a dozen you might as well have a PC system run it.

#5 I've been burned by Apple and Apple tech support in the past. Just dealing with a different devil than Microsoft. :)

#6 I'd rather reformat and use Linux or OpenBSD instead, that way I don't need to change out all my hardware.

#7 I usually find a way around "Plug and Pray" by changing settings to "Manual" in the BIOS setup and changing the IRQs that each slot can use in the CMOS setup.

Of course these are just my reasons. I almost bought a grape 266Mhz iMac, but the guy almost wanted the "New" price for it despite it being a few years old already. At first he wanted $400, but kept raising the price. So I told him to forget it. Maybe one day, when I find one affordable, I'll have one to mess around with. I still have an old Macintosh SE and IIcx to use, I almost donated them to a church. They share a keyboard and mouse, ADB of course. I have a Mac to VGA adapter that I use with the IIcx. :)

Get a Nintendo 64, its cheaper and the games are better. Plus you can turn it off during a game and not foul up the OS. While you cannot do your taxes on it, or surf the web, for the gamers it will work fine.

But yeah, I can see the case for Macs and OSX to a non-techno who doesn't know any better.