But it is the Apple vs. everyone else argument all over again. Sure, Macs are quality hardware but you really do pay a premium for it (and a lot of the times, I don't think it is justified) - whether or not that is worth it, is purely up to you and your pocket. I, personally, don't want the hassle of learning OSX or dealing with the limitations imposed on the hardware but that's not to say that the same goes for everyone.
It's just like the argument with the iPhone - the device is gorgeous and the build quality is easily one of the best in the business and if you really want to compare it to say something like the LG Optimus, you could convince people that the Apple device does it better but what if you compare it to someone like Nokia? Nokia has great customer service AND quality hardware (better than even Apple's) so it really depends on whom you go with.
Needless to say that different people will have different experiences with different companies - I for one loath both Dell and HP and adore Samsung (at least when it comes to PCs) but I know there will be hundreds who think the other way around. Also, I don't think the quality of hardware sucks on PCs, it's just that when you try to buy a machine for $400, you better not expect anything other than plastic for that thing. The only issue I have seen is OEMs scaling the crappy design up. Some high end HP Envy's for example, have started looking like a baboon's backside because they cost $50 less than their predecessor. That's not the way to do it and I think this is why the Surface was formulated. In my opinion, OEMs could attack a middle ground between cheap laptops and Apple's products and make some decent looking hardware at a decent price - just a pity that this doesn't happen too often since corporate management and the urge to maximize short term gains gets in the way. There is some hope though because I've seen that after the advent of Windows 8, many OEMs are really stepping it up (Vizio, Acer, Asus and Samsung have all introduced some good looking hardware with a decent price tag) so let's see.