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There was a brilliant comparison of the two to answer this very question on the Gadget show a few years back.

Over various criteria the two were tied till the last round.

For the last round they dropped both the mac and the PC from a first storey balcony onto concrete.

Neither faired very well but both came away with the same fault (a broken motherboard)

All other components were tested in an twin machine and proved to be working.

It came down to cost and downtime.

PC - replacement motherboard 80 bucks from local shop and two hours to fit.

MAC - replacement motherboards only available from recognised dealerships.

Machine has to be given in for repair.

Eight day wait or 200 bucks for express two day service (read Q jumping)

Ultimately 200 bucks + 300 bucks replacement motherboard and labour (500 bucks) and two days downtime.

In fairness the repair did come with a 3 month warranty

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Suffice is to say the Mac failed the last category hard.