Absolutely agree with this poster. I work in Academia in an Ivy League which purchases approx $10-15 million of Apple inventory a year. My main gripe is AppleCare. The Dell/HP/Lenovo systems bundle a 3 year warranty, Apple force you to license and purchase 3 year support separately and drive any price differential higher. On the other hand, xservers, xraid and xsan are definitely priced competitively with Dell/HP/Lenovo.
Furthermore, Apple Enterprise Software Licensing and Sales are outright incompetent. I purchased ARD2.5 one month before 3.0 shipped, Sales backflipped on my eligibility for a "free" upgrade and eventually i gave up chasing down their mandarins, almost as bad as IBM. Nutty scenarios like iLife only bundled with new machines and not with OS upgrades which are stuck with inferior iPhoto etc? Arrgh!
Apple should stick to the software business and not attempt to niche hardware costs attempting to compete with the marginally profitable Asian manufacturing. Apple cannot compete on the SMB tier.