That's true only for the entry level macs. My M4 Mac Mini has the best Performance/value. But my workstation laptop with 32 cores, 96GB DDR5, Nvidia GPU costs lesser than Macs with lesser performance; not to mention I upgraded the RAM post purchase.
RAM upgrade possibility has a downside though - very low RAM bandwidth, which is highly relevant today if you want to run local LLMs
It really depends what you factor in as value, because wintel laptops like you described tend to require noise canceling headphones when working on them.