I think anyone who still makes the "Apple Tax" argument is just plain ignorant and just the market that Dell, Toshiba, HP, and many other traditional PC makers are after.
Apple isn't about cheap, black plastic boxes with circuits and poor packaging. Apple is about a fine attention to detail in every little thing they do:
-The sleek aluminum unibody design of that MacBook Pro
-Its Magsafe battery cord that prevents you from sending your computer flying when you trip over it
-The ten-hour lithium polymer battery whose non-user removable status allows for more space in including such a battery
-The well thought out glass multitouch trackpad, which is one-of-a-kind in this industry (Apple is the only laptop maker that actually pays attention to the trackpad)
-The illuminated backlit keyboard
-The nicely placed speakers on a MacBook Pro
-The battery power indicator built-in to the side of each MacBook
-The packaging of the computer with an included handle for carrying
-The interior packaging of the computer which includes neatly laid-out instruction manuals and booklets, restore DVDs, and Apple stickers
You don't get any of that in a cheap PC. You really do receive what you pay for. If you can't appreciate the little aesthetics, then you really cannot fully appreciate life.
A lot of companies rush out products in a "me too!" game. They rush to pump out tablet PCs in the wake of the iPad, showing off prototypes that won't even hit production for months or years in which by then their specs will be vastly underpowered for their time or they'll try and rush out a product with lots of "powerful" specs -- surely more "powerful" than the iPad without paying any attention to the small details. These tablets will be plastic slates utilizing a stylus, running Windows 7 at an awkward 16:9 resolution, and then these companies will scratch their heads in confusion as they still don't understand how their new "better" product is still being outsold by the iPad.
You can release a product with "great specs" and pay not attention to the manufacturing and design process. You can try and cut costs, releasing some plastic piece of junk and announce all over the newswire that you've come out with "THE iPad Killer" and see it fail. Or you can spend time and money developing a product which not only looks gorgeous but also runs just what is required in order to have a great product. The electronics market is always changing. Currently people care more about just what a product can do for them rather than how powerful it is because regardless of how powerful something is, if it cannot offer a fluid user experience then there just isn't a market for it.
Look at Creative. They tried taking the iPod head-on with a line of MP3 players that had more storage capacity at the time, an FM radio tuner (something the iPod did not offer at the time), and lower price points. What happened? Creative didn't pay any attention to detail. Their UI was horrible, their controls were even more awkward. The earbuds weren't memorable. Nothing was. There was no streamlined user experience. You purchased a Creative MP3 player and that was it -- you owned it, and Creative no longer really had anything to do with you. When you purchased an iPod, you "felt" like you were part of a community. Your earbuds were "recognizable". You could plug it into iTunes and check out the latest new songs. You could browse the latest top charts and download free singles of the week all from the same application you used to sync your music. If you ever had any issues, you could walk it into one of several hundred stores and get help. The packaging was hip, flashy, and worth keeping around.
Attention to detail -- not everyone appreciates it. I'm glad that I do.