I can believe that the Mac hardware is more reliable. However, a lot of help desk calls I remember making were because some legacy software wasn't working which wasn't directly related to Windows, e.g. I can't read my lotus notes mail because there's a problem with my remote mailbox configuration. I'd like to know if those calls get marked as a PC problem.
I'm sure much less of the legacy software runs on Mac and therefore they get fewer help desk calls related to it.