Apple has a good point when its states on its 'BeyondVista" website "why upgrade to Vista when you can upgrade past it? Instead of installation nightmares and other hassles, you'll get a gorgeous Mac with the latest Intel chips, bundled software that you'll actually use..."
Especially with prices started as low as $1099, most PC upgrades to Vista will cost that much (Processor, RAM, HDD and Video Card).
Besides, with all the time and money you'll save, why not just buy Parallels or VMWare Fusion and run Windows on your Mac, Vista too.
source: [link]
