If you want to be fair and compare a Mac to a PC, that you custom build you must include all specs. We won't count the OS at this point either, but here is a quick comparison:
The latest iMac:
# 2.66GHz Quad-Core Intel Core i5
# 4GB 1066MHz DDR3 SDRAM - 2x2GB
# 1TB Serial ATA Drive
# ATI Radeon HD 4850 512MB
# 8x double-layer SuperDrive
# Built in ABGN Wireless (broadcom chip)
# Built in iSight Web Cam
# Built in Bluetooth 2.0 EDR
# Built in FW 800 ports
# 27inch TFT LED back lit screen with IPS support
* Not really a feature, but the Mac computers are all rated as "Green Technology"
Price: $1,999.00
Someone want to build a PC spec for spec (including the 27" display) on a PC to compare prices? I don't frequent Newegg.com every day so it would take me some time to find all the good prices.
Also mind you that the motherboard in that iMac is pretty top notch. For example, the CPU (all cores) have a direct bus to the memory, ie there is no memory controller slowing down the process. Now some of this new technology ties into OS 10.6 and their Grand Central Station technology, but that is something that I will keep out of the comparison at the moment.
So, any newegg wizards want to build a desktop that compares spec to spec?