It´s a good comparison, because the Elite-Book Folio is, basically, an Air clone.
PCs and Macs nowadays shares most of the technology but saying that “Macs are simply expensive PCs with a different OS” with “same parts” is just untrue. In fact, different PCs don´t have “same parts” Only model identical to each others do. Are LCD panels, fans, processors, memory sticks and drives the same stuff ? Often, in the same range. Are cases, ports, logic boards or trackpads the same? Nope.
Once we reach the Mac vs. PC loop we are done, because cliches will flow over. 😉