Apple is right, 100%. OS X is better than windows hands down. Expecially better than Vista.
Mac computers, on the other hand, are far inferior in value, performance, features, expandability and future-proof-ness.
All of the consumer Mac machines are either one-piece or extremely compact. Can you upgrade? No, Apple makes more money if you buy another EXTREMELY overpriced computer if your old one get too slow.
Every one of Apple’s computers were designed with form overshadowing function. They are pretty, and stylish, but they lack the things that really matter.
If OS X was available on hardware that I could control, upgrade and modify at will, (e.g. a PC) I would switch immediately. Apple could destroy Windows by doing this, and at this point it would be trivial for them to do so (research the Hackintosh…). They will not, though. Apple is well aware that their lucrative hardware sales are driven by the superior operating system, and that nobody in their right mind would pay $2,000 for a Mac when they could get the same thing for $750 in a PC.