Depends. Some people really believe "cheaper is better".
Some people enjoy overcoming the deficiencies of their tools.
Some people automatically dislike anything "status symbol".
Some people think Tuesday Morning, Wal-Mart and Harbor Freight are the best stores on earth.
They're not wrong.
Or to paraphrase Don Lancaster: Think cheap. Think scungy. Dumpster-dive. Except for a few key tools that are essential to you. Is a Fluke meter better than an Archer? Is a Snap-On wrench better than a Chinese special? You better believe it.
So if you live on your computer 24x7 like I do... quality counts.
Mac means not having to wrestle with PC annoyances constantly, which means not having random evenings interrupted with the pursuit of necessary workarounds and patches. It also means having a lot more of your system's functionality actually available to you because Apple has worked so hard to soften the learning curve.
With a PC, when you get a notion to do something like podcasting, you shrug off the notion because the learning curve is too daunting, you'd have to select, install and learn a recording program, editing program, publishing program. On the Mac, *blam* Garageband *blam* iWeb. It's not even about the software being preinstalled, hey, PCs are preloaded with tons of... trial shovelware junk. It's about usability, Apple's preinstalled stuff is quite good.
Speaking of usability, Unix as the core operating system is an epic win. I can use all my skills from working in the LAMP environment and code anything I want. (also: Apache: already installed. MySQL, Perl, Python: built-in.) Plus Applescript lets me glue that world into the Mac UI. This is not hard; I have no patience for steep learning curves.
And, kicker, you can always run Windows in a window, or dual-boot if you need the speed for gaming.
Also the design. I used to be a "run my PC with the case off" kinda guy, but now I like elegance.
On their laptops I can't bring myself to either pay for one or run a hackintosh... ymmv...