people are not all the same. My heart and kidney will not work in every version of "person." We really do not have interchangeable parts.
The hardware in the computers is the same, and is made by the same companies... see that is the irony... the WD HDD is the exact same piece of hardware usable in either the MAC or the PC, yet you pay nearly 3X for it when it is installed in a fruit computer.
The video board is exactly the same... yet you pay over 2X more for it when it is installed in a fruit computer. There is no extra care that went into either piece of hardware just because it went into a fruit instead of a MS based box. There is no special treatment, no special build or anything else. It is EXACTLY the same. Yet the end cost is 2X to 3X more, simply because of the fruit logo.
I did not dissect the entire machine and go about it piece by piece as I don't have the time to look up all the parts.
This is like buying a shackle at WM and having them ask "is it for a Hinckley or a Catalina... cause if it is for the Hinckley, we have to charge you more."