Certainly when I bought my i5 laptop a year or two back I briefly looked at Macs and the closest equivalent cost about twice as much for a slightly faster CPU, smaller hard drive and less RAM. Probably better built, but since I mostly use it on the sofa that's not something that concerns me.
And that wasn't even a Dell or HP, it's a mid-range Toshiba. There was also a cheaper Toshiba with the same disk size and RAM as the Mac but with the same CPU as mine for 20% less. So more than double the cost to buy a Mac in that case.