To me its whining and based on opinion, not fact. You can't say flat out statements like PC's are faster than Macs. I've created DVD's on both Macs and PC's. A simple iMac smoke's a souped up home PC rendering to mpeg 2. Not even beginning to talk about software differences and stability.
Same when my friend was over and I showed him iTunes.. He was absolutly floored at how fast my Mac could rip an MP3.... His jaw just hit the floor when I showed him all of iTunes with Smart Playlists and the iPod. YOU CAN'T DO THAT ON A PC!!!!!
Its all relative on what you are doing. PC's may be faster on somethings maybe even more things, but I'll take stability and usefullness any day. Rather than stare at spec sheets at FutureShop or look at Dell's web page I actually do A LOT OF REALLY COOL things with my Mac.
As for Dell's warranty being better, on their home systems, they give you 1 Year Hardware repairs and one year Hardware telephone support and only 30 days software telephone support. This is almost the exact same thing as Apple's. Course its more important having warranty on a PC.
A customer I know who just bought his first Mac from a PC told me a story how he installed a new CD Rom drive on his Win XP machine and he had to call Microsoft to re-authenticate his Windows licence because Win XP thought it was running on a new machine. ?
Another customer who bought a Windows iPod went through 2 different FireWire cards and couldn't get the dang thing to work. Problem with the bios on his mother board.... The stupid headaches never end... yet so many people put up with it cause its cheaper... People crying Apple should lower their prices etc...
Let me state again, Apple only makes 25-28% margin on their computers. That is not a huge mark up for them. There is this false notion that somehow Apple could sell their computers for "3x less" and make just as good as a computer.

Ain't gonna happen. If you want quality, you have to pay for it.
That isn't to say, that every computer Apple has ever made has been 100% flawless. Even bad things happen to good computers. But like on my 15th Mac and haven't had a single problem yet. Stick with quality components for upgrades, run a lean Mac without tons of fluffly shareware and out of date diagnostic utilities and backup and reformat one a year or so, and there's not much that can go wrong
/rant