This is true. Now that the internal components are pretty much the same, the big difference is:
For me, I go with with Mac because,
as a sysadmin, UNIX > Windows. Period. For the rest of the world, it's easier to use and they don't have to worry about viruses or whatever. You can argue about why there are less viruses on OSX all you want, it doesn't matter, there are less and that's a fact. As HairlessWookie posted about above, Apple is consistently ranked #1 in customer service and support. To nerd home users like us, that may not be a big deal, but to your average home user, and business client, that's huge.
OSX handles memory usage more efficiently than Windows (as a programmer, you might be interested in reading up on "Grand Central" on Snow Leopard), and is really good at keeping open programs in their own sandbox so that one crashing program won't bring down the whole system. And yeah, the system does run maintenance in the background, but it only ever uses idle processes and memory, so your computer is never slowing down while you use it, as was suggested in a previous post.
Back to hardware, while it's true that internal components match the PC now, an argument can be made about hardware design. I have a couple friends who are PC users (and I hate to be the "I have some friends who..." guy) who need to hook up these weird cooling fan gizmos to their laptops to keep the computer from going into emergency overheat shutdown. It's really quite silly and sad. While that doesn't apply to us nerds here who build our own boxes, these guys just buy their computer off the shelf and expect it to work. Macs get a bad rep for not being "upgrade friendly", anybody who says that has never worked with a Mac Pro or any of the new Macbooks. A Mac Pro is the best designed pro tower I've ever used. The case opens quickly and easily, and all parts are big chunks of solid aluminum, so you don't have to worry about slicing your hand on plastic or sharp edges. With the new Macbooks, 8 screws gives you access to the whole damn thing. HD, RAM, fans, and a big ass battery. Speaking of the battery, people whine about not having removable batteries, but my 13" MBP is a year and a half old and still gets 7 hours. If I ever need to replace it, it's 8 screws and done.
Okay, that's enough ranting for now. I'm sure this thread will still be here when I'm ready for another one.