Of course Mac is no better. The hardware inside is the same.
As has been mentioned by Dave75, people never compare like with like.
Yes, the Avi spokesperson and apple fanboy/obsessive salesman will tell you that Apple is best, but then he compares a woefully underpowered old XP machine with a Macbook.
Windows is 100% fine with music. Some machines will not be as good as others...BECAUSE WINDOWS IS ONLY THE OS!!! Many manufaturers make machines that come preloaded with Windows, some will be much better than others.
I have a 10 year old Dell XPS that is still running but underpowered for me (although it beats most Atom based netbooks including my own HP Envy X2 hybrid) in terms of power.
I have an Asus G73 which will run most modern games just fine (it's about 3 yrs old now)
My desktop is ancient, but has had lots of cosmetic surgery. (upgrades)
My work Lenovo is the dogs danglies, latest notebook i7, Windows 8 and 32 GB ram.
All play music just great!
What Apple give you is "only" the high end. ie choose a high end Windows machine and for less money, it will be qually good...
And Windows, comtrary to popular myth does NOT mess with the sound IF YOU ONLY HAVE MUSIC playing...Yes, if you choose to have 2, 3 or more sources of sound, then Windows will have to deal with that, but switch off all other apps that create sound, switch off system sounds, and ho-hum, the sound is pure...no need for rip-off apps that cost an arm and a leg. Foobar, or even Winamp will play bit-perfect, no problem.
And if you do have a decent PC/laptop, it will almost certainly have optical out anyway!
And, actually, I now prefer W8 to W7. I like it, even on non-touch. Problem is for many is it is too different and bends brains.