Why not? Running OS X on a PC is much cheaper than buying the Apple product, yet the hardware specs will be better.
people always say it's better, and cheaper
the build quality is different, the overall experience is different.. you can't readily replicate it.. and the fact that you have to go and figure out some compatibility issues, and not everything works right, etc.. just not worth the hassle and distracts from that experience
specs isn't everything.. it's like saying a Honda Accord has 4 doors, must be better than a BMW with only two doors..
i have both pc and mac laptops and a c2d macbook was still usable when c2d pc laptop was a junker.. macbook pro was rated as the best windows 7 laptop wasn't it by pc world?
-joe