Being a Mac Tech at one time, and yet building my custom PC with Windows 7, I have a unique perspective on both systems...
I believe that if someone has never used a computer before, then a Mac will be easier for them to learn. But if someone is already versed in computers, the Windows machine will be better.
As far as hardware.... they are technically both the same. Both use Intel chips, both use AMD or InVidea, both use Foxconn boards, both use segate, fugitsu, or maxtor HD's, and both are Samsung monitors.
However, the quality control on Apples are much higher than PC's in general. And the Driver conflicts are almost nonexistent on Macs. Apple's "just work" and Window's need some customizing to work well.
But to get the cutting edge, Windows support new technology first, while Apple integrates it better first.
And then there is the price tag... Windows wins on Hardware, Apple wins on Software.
I think I would still pick a Windows machine over an Apple one.... but it is close. If I were filthy rich, I would probably be all Mac.
FYI, I use a custom Windows 7 machine that is probably worth $3500 retail with dual monitors, tablet and pen input and full surround sound; use an iPhone 3GS; and have a Macbook Pro laptop. So yeah, I guess I'm a multilingual computer junky