Common points brought up on why the PC is better than Macintosh.

PC: Many manufacturers design and produce for the PC market thus providing more lower cost, higher quality accessories and components.
Mac: Since all Apple hardware is controlled by the same manufacturer that created the software, it runs more efficiently than possible using a number of vendors.
PC: There are tons more software available for the PC than the Mac.
Mac: There is enough available software and how many programs does each user typically use anyway. Mac users buy a proportionally larger amount of software than their percentage of market share.
PC: I can change parts in my system and upgrade and tweak things to my liking.
Mac: The computer is a tool. It is a end not a means. Like a car we like to put the key in a drive it not fix it all the time.
PC: There are multiple competitors in the chip market creating faster chips at the lowest cost at all times.
Mac: The Pentium Toasting PowerPC G4 chip is twice as fast as the equivalent PIII chip in tests run using Adobe Photoshop.
PC: Windows 2000 is more stable and useful than OS 9.
Mac: OSX is released now. It is based on Unix and will be better.
PC: Mac OSX is still proprietary and is very buggy and not compatible with all hardware and software. Linux is way ahead.
Mac: OSX will be better and you have to start somewhere. The server version has been around for some time.
PC: PCs are cheaper to buy initially than a Mac.
Mac: Cheaper doesn't mean better as in a Yugo compared to a Lexus.
PC: Macs have only one mouse button which is inconvenient.
Mac: You can control click which is easier or buy a two button mouse.
PC: You can't select random non sequential files then cut and paste on a Mac.
Mac: You can select whole groups of files with your mouse and drag and drop them.
PC: Most new Macs don't have floppy drives.
Mac: Floppy drives are obsolete and are not needed for boot up like on a PC.
PC: Most Mac keyboards don't have a forward delete key only a back delete.
Mac: You don't need one just use the arrow key and delete backward.
PC: Even programs that are made for the Mac don't have the same level of functionality as the PC version and the PC version always comes out first.
Mac: PC mentality over bloats programs with a bunch of useless features. There are plenty of Macintosh only programs that aren't ever designed for the PC.
PC: Wintel has by far the largest percentage of market share in the personal computer market.
Mac: Larger market share does not mean better. Like Ford is compared to Jaguar. Plus Apple is gaining market share all the time.
PC: I can go out anywhere to the corner and get a PC accessory when I need it. You have to search for Mac items.
Mac: You don't need as much for a Mac and the store selection is sufficient.
PC: Everybody else and my work use PCs. A Mac can't trade files with the PC world.
Mac: There are programs to read or emulation software to work with PC files. Plus lots of formats are universal.
PC: Windows programs use their own menu bar for each program so you don't have to keep switching to see your options especially with dual monitors
Mac: MacOs is consistent in using the same basic menu to stay consistent and thus users know what to expect in any program.
PC: PCs are always far ahead in the video card area and at playing games.
Mac: I don't need to have cutting edge performance immediately and Mac video cards are good enough.
PC: The mouse on a PC flows easier and faster therefore more efficient than a Mac.
Mac: You get used to a Mac mouse and having more is just overkill in features.
PC: You can switch between running applications with one step on a PC by exiting the environment with the mouse and clicking on a button.
Mac: You can do the same on a undocked Finder window. Mac users are used to floating palettes.
PC: You can close applications in Windows simply by clicking the "x" in the corner. You don't have to "file-quit" too.
Mac: Mac users prefer it that way.
PC: You don't knowingly run out of memory in Windows, it is taken care of behind the scenes.
Mac: Mac users like to allocate memory to different applications. Mac OSX takes care of this.