"It's possible to build a quad-core PC running Eclipse and Gimp for less than $400 with refurbished hardware. At the time of this writing, the Mac Pro with one quad-core CPU begins at $2,300. Adding Photoshop and other tools can push the bill closer to $4,000."
It may be true that it's possible to do that, but part of the reason Macs are so expensive is that they don't (generally) skimp on parts, and there's a lot of design that they put into the system.