I headed over to dell.com and built a system as close to the macbook as I could.
DELL---------------MacBook---------------------difference
2.0GHz C2D-------2.0GHz C2D
Vista Home--------Mac OS X Leopard----------a world of difference
13.3" display------13.3" display
1280x800 res------1280x800 res
2.0MP cam---------0.3MP cam------------------1.7MP
2GB RAM-----------2GB RAM
120GB HDD--------120GB HDD
X3100 graphics----GMA945 graphics-----------X1300 is better
Superdrive---------Combo drive----------------won't be able to burn DVDs
802.11 a/b/g-------802.11 a/b/g/n-------------with an n router, n is 10x faster than g
Bluetooth-----------Bluetooth
10/100 ethernet----10/100/1000 ethernet-----10 times faster ethernet
$1688 AUD----------$1929 AUD----------------$241 AUD
Let's upgrade the dell to something roughly comparable to Mac OS X 10.5; Vista Ultimate. That brings the difference down to $111
The Dell has some improvements on the MacBook (like a larger webcam sensor, improved graphics and a DVD burner), but the MacBook kills it on networking (n-WiFi card, gigabit ethernet). Despite the Dell being advertised as "razor thin", it is 1.3" at its thickest point; .3" thicker than the MacBook.
The difference between the two spec-wise is negligible. If you really don't like Mac OS X, you can easily turn the MacBook into a PC designed by one of the best industrial design companies in the world
