"better" is the wrong word to use. It depends on what you use the computer for.
Gaming? PC, no contest.
Price/performance ratio? PC.
Cutting edge hardware? PC.
Need a stable, reliable OS? Mac.
Need a better designed OS with better workflow? Mac. (this is an opinion; I can understand why some would prefer Windows)
Peace of mind knowing you are almost never the target of malware and junkware? Mac. (even if you are smart enough to avoid them, it's a nice extra layer of security)
Most importantly,
Are you a creative professional or scientist who simply does not have time to tinker and troubleshoot your system when issues arise and need A+ grade support with lightning fast turnaround time from a single vendor? Mac. Time is money to a lot of people; PC advocates rarely factor this in when arguing price. A client isn't going to accept that you couldn't meet their deadline because your PC crashed and you had to spend a few days troubleshooting and getting replacement parts. The Apple Tax is egregious yes, but not as bad as they make it out - to some it's worth it because they simply don't have the time to tinker and troubleshoot which component in their PC is faulty and deal with that specific vendor and their poor turnaround time and terrible customer service - much easier to haul the machine down to the local Apple Store to get it diagnosed and fixed within a few days. If you're a hardcore PC gamer and your system stops working, no big deal, you just lose time playing videogames while troubleshooting the issue and dealing with vendors.
Gaming? PC, no contest.
Price/performance ratio? PC.
Cutting edge hardware? PC.
Need a stable, reliable OS? Mac.
Need a better designed OS with better workflow? Mac. (this is an opinion; I can understand why some would prefer Windows)
Peace of mind knowing you are almost never the target of malware and junkware? Mac. (even if you are smart enough to avoid them, it's a nice extra layer of security)
Most importantly,
Are you a creative professional or scientist who simply does not have time to tinker and troubleshoot your system when issues arise and need A+ grade support with lightning fast turnaround time from a single vendor? Mac. Time is money to a lot of people; PC advocates rarely factor this in when arguing price. A client isn't going to accept that you couldn't meet their deadline because your PC crashed and you had to spend a few days troubleshooting and getting replacement parts. The Apple Tax is egregious yes, but not as bad as they make it out - to some it's worth it because they simply don't have the time to tinker and troubleshoot which component in their PC is faulty and deal with that specific vendor and their poor turnaround time and terrible customer service - much easier to haul the machine down to the local Apple Store to get it diagnosed and fixed within a few days. If you're a hardcore PC gamer and your system stops working, no big deal, you just lose time playing videogames while troubleshooting the issue and dealing with vendors.