I'm a huge PC nerd and everyone knows it. I've NEVER, in a 12-15 year long career in audio engineering, come across anything I needed a Mac for. And it's been my experience in using both (one of my everyday computers is a MBP) that I enjoy working in Windows more. But the difference between the hardware now is zero. I would base my decision on 3 major factors - OS/software, budget, and access to service.
I personally want zero downtime, and in the PC environment I can achieve that. This is why I built my primary desktop. No matter what happens, I can be back up and running an hour after I get back from CompUSA. Of course with laptops it's different, but the only scenarios I would need to contact service for would be issues related to the mainboard or the screen. Generally, a PC laptop is easier to service yourself. There is usually more built in access to removable components, and even the more arcane parts are easier to access. Apple laptops typically require a visit to a service center, but AppleCare gives you outstanding coverage and service, even if you do have to end up waiting a week or two for a major issue.
You really need to get your hands on both operating systems and figure out what you're most comfortable using. I recommend focusing on the OS first, since it dictates the workflow for all your applications as well. Also, look into what software you might want to use. If (for instance) you decide that Logic is your go-to DAW, then you know you need a Mac. In my opinion, Logic and FCP are the 2 biggest reasons to look at Apple, since they're both amazing programs.
You're going to get more bang for your buck on the PC side. I have a co-worker that just got a Dell Studio XPS for $1100 using a coupon from NotebookReview.com, and it's impressive. It's i7 based, and has 2 years of total coverage built into the price. A comparable MBP is going to run closer to $2500 once you add AppleCare, and that's only covering you for a year. Of course, you CAN look at older hardware, but if you're buying a new computer the only way that makes sense to me is if you've already decided that OSX is the best OS for you.
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