Depends on how you define, “Better.” I define better by build quality and MTBF. Approximately ten years ago, at my last firm, I did the calculation that Macs had a lower TCO. First I switched my family to them, then after a successful trial, my entire company. My new company is 100% Mac or Linux and no looking back. We don’t even allow Windows machines on the network—they are DMZed.
Sure, you can define “better” by different standards, but in terms of hardware performance, Macs are definitely not the best or most cost effective.