My observation lately is that Dell actually makes pretty solid high-ish end x86 and x86_64 computers, with a decent amount of administrative features, as opposed to build-your-own servers or build-it-for-me servers, and at a relatively low cost, as compared to IBM or HP, and often as compared to the DIY servers, if you have an account with them.

And since I'm not going to be running Windows on them, this isn't an OS-related choice, as I'm sure you're going to tell me I should be buying Xserves.

I quickly configured a comparable Xserve and Dell 1U server. (Well, it was quick at Apple, not so much at Dell.) I started with the dual E5520 Xserve, and to make it match a configuration Dell would allow, took it to 6x1GB RAM and 3 year AppleCare ($950: ouch!). Total price, $4699. The comparable Dell, with 3 years of upgraded "ProSupport for IT" NBD service, albeit without an OS: $2280.01. Now, if I were to add a Windows Server OS onto that, it could add up to $5200 to the price, but God only knows why anyone would do that. Personally, I prefer the variety of free operating systems available to me. But, for the sake of argument, assume I want to buy 3 years of Red Hat support (which I can guaran-damn-tee you is going to be far, far, better than any support Microsoft would give you; don't know about Apple). That would take the price up to $3016.34, which is still two-thirds the price of the Xserve.

Now, I'm not one to complain about the so-called Apple tax, AKA the "buying a quality piece of equipment tax", but I can't come up with any reason why I would want to pay that much more for a server of similar quality, unless it was as an alternative to Windows, in which case it wouldn't be more expensive, or if I actually needed MacOS X Server, and I can't imagine a need for that.