Well.... yeh.. what Kevin says is, for the most, true. Apple Mac computers have always been designed for more of the audio, video and graphic design side of things, where as PCs have been for more of the office and business side of things. The gap between the two has slowly closed over the last few years and many people are quite happily using PCs with Windows XP (not Vista, Kevin is correct about Vista) for their recording and editing needs.
If someone came to me and asked which type of computer they should get and the main reason for a new computer was for audio recording and editing, and that there was no financial limit, I would say Apple Mac... Before making any computer purchase, one needs to be clear on what the computer is going to be used for and then buy it based on that.