Licensing
Yes you can buy a Windows PC cheaper, and yes the current Mac prices are getting a bit rich to stomach. however in a business environment try price matching taking into account Licensing. Price up all your different Server and CAL licenses on Windows for a medium size business providing the usual Computer Services, then look at the straight Unlimited license that comes with an Apple Server. I have done repeated comparisons over the years as part of my job and Apple still comes out on top on TCO over a lifecycle.