Nothing new here except for the confirmation of what we already new: the return of the Microsoft / Apple wars!
Here a great chart (original chart here):
Yes, it's a tax. It's called a luxury tax, and only those who can afford it will pay it. It's not fair, it's not rational, but's that's how it is.
Yes, from the hardware value, the price we pay for Macs is too high. The value has been centered on the exclusivity, and that is changing as we can see by Apple's crescent market share, price dropping and Microsoft's discomfort.
Daily I use XP, Vista, Windows Server 2008, Mac OS X and Ubuntu. If I had to choose, I didn't have to think twice: I had to choose Windows. For it's maturity, for it's completeness, for it's application support, for it's hardware support, for it's backward compatibility, for it's great development experience.
But I believe in diversity, so I'm happy with Mac OS X raise on the market. And this is the turning point to Apple, has they seem to already have saturated the market of geeks and people that buy luxury products. Though comfortable with the consumer market, let's see how they cope with the price dropping. And finally, let's see if Apple continues to feel uncomfortable on Microsoft's stronghold: the enterprise market.