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Alright, I'm going to point out a few stats you ignored (whoops, replace all instances of $ with the pound sign)

Free telephone tech support
Macbook - 90 days
Inspiron - 0 days (available at $49 for 2 calls)

Integrated Webcam cost
Macbook - $0
Inspiron - $30

Integrated microphone
Mac - yes
Inspiron - no

Networking
Imac - 802.11 b/g/n
Inspiron 802.11 b/g

Battery Life
Imac - "up to 5 hours" according to Apple's testing on the 2.4 Ghz model, which is more powerful but with the same battery
http://www.apple.com/uk/macbook/features.html
Inspiron - I couldn't find any solid numbers, but a google search
http://www.google.com.au/search?hl=en&rlz=1C1CHMB_en-GBAU300AU305&q="dell+inspiron+1545"+battery+life&btnG=Search&meta=
return a lot of negative reviews
If you can find numbers I would like to see them, but unless you can I'm handing this as a large victory to the Mac

Bluetooth
Mac - $0
Inspiron $30

Weight
Imac - 4.5 lbs
Inspiron - 5.8 lbs

Integrated Speakers
Mac - yes, and they're quite decent quality
Inspiron - According to reviews it does have. They're not actually mentioned on the dell page for some reason.

So yeah, the Dell is note as cheap as you thought, and it still lacks many of the things that the Imac has. And you'll note I haven't even resorted to the usual arguments such as 'Mac sells their OS upgrades for cheaper, and you don't have to pay for antivirus protection'

Note, I also doubt that DDR2 and DDR3 are the same within 1-2%

I might do the same for the other comparison tomorrow.