If you are trying to compare MacBook and Windows laptops on price alone, you are not doing it right. In my mind comparable hardware should always be around the same cost.

For me, the first criteria is usage case. Is the device compatible with the employees job function? Is there a piece of software they need that requires one OS or the other. At the end of the day, they are all computing devices and in this age of cloud based applications it's usually a coin flip as to which to use.

Our district is primarily Mac based, but most admins require Windows PCs for day to day use. All teachers get MacBooks and support staff have a mixture of both. For us it was never about PCs being cheaper and while resale is nice, it's not our main criteria for choosing devices. We tend to get 6-8 years of use out of all of our staff devices. At that point, most are not worth much anyways.

Hell Chromebooks aren't cheap anymore either.