Only intelligent users know how to harness the true power of a Mac using OS X. If you are a developer Mac's are far better for programming especially if you know how to program in C.
PC's are good for most tasks even development but they can't compete with OS X and linux in certain areas. Just because Microsoft restricts you from doing a lot of stuff. The only issues i have with Mac's and linux is the lack of support. Apple was stupid when they did not let other companies manufacture their products. They tried it once but saw that the other companies could create cheaper products so they said no more. If they hadn't they would be huge today and there would be tons of support for all applications and games and Macs would be cheaper. I also think the people who run Apple are a bunch of narners, i mean whenever they release something they only send like 60 units per store; which is really stupid as they sell out in the first 5 minutes and then the rest of us have to wait for months to get one. Whenever that happens i just buy a competitiors product as i hate waiting for stuff.
People can argue all day about which is better, it basically comes down to your own needs and preferences. All OS's beat other OS's in some form or another. If you are a normal computer user then i would say just get a pc, if you are an ignorant user(never update or use firewalls and anti-virus programs) get a mac as it will save you money.
I have setup a windows machine with absolutely no protection or updates before and it got owned in less than 3 hours.