It's has been proven numerous times now that Apples are not overpriced. Yes they are expensive but something like the new imac represents good value especially in the 27" format.
Your normal computer user is not going to fit a new GPU or CPU. They may get somebody to upgrade the RAM and maybe HDD but that's it. You can do that with a Mac.
Most PC users fall into one of two categories:
-cant build their own, want to use a pc for the most basic things
-can build their own, use pcs for more challenging purposes.
The former buy a cheap as chips package from dell, pc world etc, the latter build a custom made unit accoridng to their specifications.
Apples are not cheap as so probably wont appeal to the former group of purchasers. The latter set are put off by many reasons, not least the price premium.
I apologise for this generalisation, but most apple users I know either use apples because it is "cool" or because in a small number of cases they were brought up this way by their parents.
I really REALLY like what i
see when i fiddle with apples. But when I actualyl start to use them for the taks I need them for they are actually quite slow e.g. the time it takes for a 30 inch imac to open a blank spreadsheet is longer than my cheap phenom 2 setup (this is a £2k setup vs a £600 setup).
Apple are exceptional designers but when the glossy fetish of aesthetics is removed, I cannot see a reason to choose a mac over a windows setup.
edit- my personal position is that I would love to be able to see the value in a mac setup; I keep going and playing with macs to try and get my head round why i need one.However, everytime I start putting a mac unit through what I need my pc to do it does not offer a performance premium equal to the price premium