Case in point, I bought a mac mini for my mother.. sat down with her and tried to teach her how to use it.. she lasted about 2 weeks before she wanted to go back to Windows XP on a PC.
So i took the mac and built her a new PC and loaded Windows XP on it and gave it to her and she's been much happier. Windows is what she's used to, so that is where she will stay.
For the record- i do not own a mac. I've never owned a mac of any type since my family had an apple II before there even WAS a mac. I've always been a PC guy and most of my friends have had me build them computers for HTPC use.
That being said, when it came time to get my 66 year old mother a new computer i got her an iMac. When i bought it I also bought her a One to One subscription.
They moved everything over to her new computer and put the files where they were meant to be. That alone was worth the hundred bucks so i didnt have to spend the hour doing it.
That being said, the most value she got out of it was the one on one lessons she gets at the mac store once a week.
In just two months she can already do more with her mac than she ever could on her PC. She always loved email and AOL, but that was all she was capable of doing. Furthermore her computer was always filled with viruses and trojans and add on install packs...it was terrible.
Her iMac is still pristine (even two weeks killed her last PC, let alone two months).
I realize i'm using an extreme example of someone who knows NOTHING about computers. But it made me a believer in the apple philosophy after seeing how much it makes my mom happy. When you see your mom smile to use a computer, the "cost" of the hardware seems pretty damn cheap.
EDIT- i forgot to mention that before her first one to one she was pretty unsure and didn't like the idea of switching. The simple change of the close button not being a red "X" messed her up. She didn't understand the dock or where her start button was. The change happened very fast from her wanting to go back to windows to her saying she would never be able to go back.