Mac Mini versus PC sonic differences, why?

I constantly get asked by my perspective customers to explain how a Mac Mini can sound superior to other computers such as PC or even other Macs. I've started this thread for discussion about the findings between the Mac Mini versus other Mac computers versus various PCs. My intent is to go beyond technical discussions and actually show true "cause and effect" based on actual blind A/B listening tests. Anyone interested in this sort of discussion?
Like I said in the first post, it's difficult to do better than a Mac for 16/44 content. It's high quality, very simple and fun to use. The new Mini is a work of art.
I use a regular MacBook with a firewire Interface and I think it sounds great. I've never tried a MiniMac. I've also never tried a Windows based PC with the firewire interface. However, I previously had used a USB 2.0 interface with my MacBook
and when I listened to a PC with the USB it sounded identical to the MacBoook.
I am very skeptical that a MacMini would outclass any other Mac unless it turned out that there was some fundamental difference in the two computers beyond hard drive and RAM.
How does the extra 2 gig of RAM (to 4 gig) improve the sound quality? Just bought my mac mini a week ago...
I wouldn't say that the extra 2gig improves the sound per se. I would say that it increases the processing power of the Mac Mini so that it can do a lower-latency job at processing the sound. That ultimately means better sound quality. Diminishing returns still apply, 4gb is plenty for audio purposes.
Quote from Ballan above:
"If you do use a Mac Mini, having at least 4GB of RAM and a SSD will help it sound better. It's subtle, but an improvement. The SSD will definitely improve the overall performance and responsiveness of the Mac, and it's hard to go back to a standard hard drive after using one."

Does the Solid State drive make it quieter? I find the fan level and pitch annoying. (I moved it across the room with a 20-foot DVI monitor cable.) Did you send it to TekServe or somewhere else to get the SSD installed? I've got the 2-harddrive server Mini.
Thanks in advance.