You keep stating that it is the same hardware, but it isn't. Although apple uses some of the same commodity components as other manufacturers, but they engineer their products quite differently from others with an overall greater emphasis on quality. A4 chip residing in ipads is not "same hardware" that's in other tablets(laugh) and netbooks.
The claim that they sell the same hardware as acer, hp, or dell is ridiculous. Apple earns higher margins on their consumer items because their products provide higher value, this is because of software and hardware integration. Other pc makers slap windows on their boxes while apple tailors their software to each device. That's what people pay extra for and thats how apple makes good margins, by offering something no one else can.