Sadly you're probably right. While it's nice to suggest they are both equivalent, each type has its strengths and weaknesses, and different individuals have different live-or-die issues making them very different for each owner. All to do essentially similar things.
Everyone does have different requirements and "live-or-die issues". Budget it my biggest issue.
I don't need my home computer to earn money, but I also don't have much disposable income to buy a computer. As such I've been running a secondhand Dell desktop (which is about 6 years old) and finally I'm replacing it with another budget option.
I've looked at the cost of replacing it with a good/decent spec budget desktop and so looked at the cheapest end of the Mac range.
So looking at cost and spec:
Mac Mini
1.4Ghz Intel i5 Dual Core (cpu benchmark score 2104)
4GB RAM
500GB Hard drive
Builtin Intel HD 5000 Graphics
Very small neat package, but no room for internal expansion
£479
PC, put together from components to keep costs down
AMD X8 Core FX-8320 3.5Ghz - 8 cores (cpu benchmark score 8010)
16GB DDR3 RAM
128GB SSD
2TB HDD
Builtin ATI Radeon HD3000 Graphics
Mini Tower Case, ie bigger than a Mac Mini, but more space for future expansion
£390
Note: I already have the SSD and HDD, so those will be simply moved over from the old system, so you can take £100 off that cost, meaning it's actually costing me £290.
£290 wouldn't get me much more than a very old Mac Mini, perhaps only the early Intel model.
If I wanted to up the spec of the Mac Mini to include 16GB RAM and a 1TB Fusion drive it would cost £974, but it would still only have a 1.4Ghz i5 processor.
Obviously there's a difference in price. The Mac price does includes the OS, my PC price doesn't, but I already have a Windows licence so that's not costing anything. The PC doesn't have any warranty other than the manufacturers on the parts. I refuse to pay extra for special cover. I worked briefly in the computer retail industry and discovered that extra warranties are where they make the most profit and where the sales person (if in store) make their biggest commission, so I won't pay extra for cover on principle.
The Mac Mini does come in a very small, nice looking box, which is quite tempting, but that comes with it's own associated issues.
Most Macs, have pretty much no user servicible parts, so you have to get them to fix it if it goes wrong hence why Apple Care is a big part of the equation. But I know that if my PC's power supply dies, I can buy a replacement and fit it for less than £50. Equally upgrading memory or hard drive at a later date is tricky and costly with a Mac and cheaper with a PC.
There was also the mention of lifetime cost, some might say that a Mac lasts longer, so the per annum cost is lower, but certainly my experience with my current Dell desktop is that it's lasted very well for a 6 year old. I've spent nothing on keeping it running other expanding the hard drive space, which you would have to do no matter whether you're running a PC or a Mac. (The SSD wasn't a requirement to keep it running, just a nicety).
As I am able to put a PC together myself, I'm happy to do this to save money. Even if I wasn't, I could buy a pre-built version for an equivalent price to that basic Mac Mini (ie less that £500) but the PC would still have more grunt.
But as with all purchase decisions there is an element of subjectivity and personal preference.
I'm not anti-Apple, I have owned one, but I don't get on with MacOS, I find it doesn't work for me and with the high initial cost of purchase, I can't justify it just for pretty hardware (which is pointless anyway as my desktop lives out of sight).
For reliability, I can't remember the last time my PC crashed, even if it is a tad slow. In my work environment where computers are used constantly (ie left on 24/7) and pushed to their limits, I have seen PCs crash, but likewise the Macs I use at work (MBP and MacMinis) also crash/freeze or lose connection to various connected devices, so neither is that much better than the other as far as I can see.
Looking at the bare facts of cost and spec, in both this example and the OP, the PC does seem to win. But if you work better with MacOS (due to your personal preference or due to software availability) instead of Windows, then you will likely find the money required to buy a Mac. Some people might even say that they'd rather have a lower spec Mac than use a cheaper higher spec PC just because that's what works better for them. That's everyone's right to choose what they want to use.
If for you the cost is worth it, fair enough. Thankfully we live in a world where you can choose and there are many suppliers to choose from.