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Remember most people simply tend to think of hardware vs hardware. If, however, you add the software stack necessary to put the two machines on par then the price difference shrinks incredibly (not to mention the fact the the Mac software integrates much better than the PC software). If, on top of that, you add the extra time it takes to administer the boxes, many people would assert that the value (or TCO if you will) is much better for the Mac.
So, to reiterate Thom's point, whether a Mac is expensive or not is very subjective.
I really don't know what software you are adding to PCs (with probably the exception of antivirus softwares, which are recommended but not essential for Macs) that are more expensive in PCs versus Macs?
He means bundled stuff on the Mac that you'd have to buy on Windows. I've seen Windows laptops with DVD drives that don't come with DVD players!
Also you get iLife with every new Mac, this is an incredible value. If you try to get serveral Software Titles for Windows that do exactly the same you'd have to pay far more than for the iLife package and it still wouldn't be remotely as integrated and easy to use as the iLife software package.