We can both agree on the first part.If we are talking about value for money in the MacBook line, obviously the base M1 MBA and the base 14" MBP both offer excellent value for money compared with other current Mac Books. Comparing their value with Windows notebooks is challenging since they run different operating systems and use a different CPU architecture. Given the range of hardware vendors that produce Windows laptops, there are bound to be some that appear better value for money than MacBooks based on RAM and SSD capacity. I am not sure why someone with no preference between MacOS and Windows would buy a Mac unless the Mac did offer a significant price performance advantage though but I am also not sure why someone would not have a strong preference. They are very different operating systems.
I do agree that a custom BTO Mac is often much more expensive than a standard configuration because standard configurations sell at a discount but if someone's overriding priority is weight then they should buy the M2 MBA and customize it to their requirements. I don't consider the weight saving enough to sacrifice the performance, screen quality or superior thermals.
"I am not sure why someone with no preference between MacOS and Windows would buy a Mac unless the Mac did offer a significant price performance advantage"
Quiet operation and battery life. For some that's a very high priority.
"but I am also not sure why someone would not have a strong preference. They are very different operating systems."
Because both have strengths and weaknesses and it's not black or white for everyone. Personally I have an overall preference for Windows but it's not a strong one, and there are several things I prefer in MacOS.
"I don't consider the weight saving enough to sacrifice the performance, screen quality or superior thermals."
I do, since I wouldn't need the additional performance, I am perfectly fine with the thermals and screen quality is not a big deal to me (I have the 2018 iPad and the 2021 with miniled, and I barely see the screen difference in normal use).
The weight matters more or less also if you mainly use you laptop at home or if you mainly use it (a lot) on the go (and have a desktop at home). And I say this as someone who as several laptops and desktops and could easily afford any MacBook or Windows laptop, so price is not a barrier (but who also spends his money carefully).