Most people who have the option of buying a Mac and still go with Windows/Linux machines do so because of the software. The hardware is almost universally agreed to be great, and a stronger overall package than most non-Mac options.
So making Mac-like hardware with Windows/Linux software is very much a great value proposition to many people.
> The hardware is almost universally agreed to be great
There is some agreement in terms of the M chips. There is no universl agreement re keyboard layout, screen technology and surfacing, trackpoints, touchscreens, 2-in-1 form factors, port selection, or aluminium unibodies.