mac min or pc

i am thinking about putting together a music server
option 1:
using mac min tolink to dac and apple I Touch as remote control itune, is there a similar solution on the pc side. ( without using a monitor).
It seems to me you get alot more hardware, faster cpu, hard drive for the same amount of money
No doubt you can buy more hardware with a PC. On the other hand, Macs in general are built to a higher quality level with fewer problems and less up keep. What is your time worth? Do you want a computer or a music server? If you want a server, buy a mac. If you want a computer, it is up to the programs you will run (a mac will dual boot). As for toslink, it sort of sucks compared to USB with my macs. I own both PC and Mac, and would take a mac any day for general use as well... Really, how much time do you waste waiting for a CPU (speed) vs how much time configuring/managing a system (ease of use). Further more, part of the buy in with a mac is the OS. What does it cost to update to new PC OS. For a mac it's about $100 every 2-3 years. They have fantastic tech support in the odd event that you do have a problem you cannot fix. I am no computer guru, but I or my business has never spent a dime on "help". The biggest problem with Mac is that if you are an mid range user and you want to fiddle with the guts/kernel you have to know a little more in order to get through the Mac OS shell into the Unix kernel. My opinion of course...
mac mini is a great choice.

Only way I would suggest something different is if you are trying to output 24/176.
Once you have Mac, you never go back. Sorry. Seriously, similar to comparing a big box store "throw away" component to an "audiophile company" piece. More expensive up front, but much better quality & has value down the road. Good Luck.
last year's models are available for a discount. if you know someone in school, you might hook yourself up with a student discount as well. Run it 'headless' and you've saved enough $$ to buy yourself some digital toys.

My new mini just arrived yesterday! Now if only I can figure out what do for a DAC!