If anyone read the article, you shouldn't need to be a financial analyst to understand it. sometimes there is a slight premium on initial purchase, but typically not for comparable product builds (I.e. don't compare a Mac to a bottom of the line comparable), then there is peripheral software like backup, antivirus, etc. the Macs typically have a more complete standard package requiring less extra stuff, install management is typically similar (yes there is MacOS Server for image management), training - Macs are typically easier to use, support -the article stated quite clearly that support costs were less on Macs with far less people calling and far easier problems to fix, finally there are end of life issues, Macs retain their value better because they last longer and have a more robust after market.
The biggest issue in switching always seems to be people trying to use a Mac just like a PC, or vice versa, there are significant differences in philosophy that require a switch in thinking. Once you do that you just get it, either PC or MAC, but if you don't, you get really frustrated.
I "upgraded" from Windows to MAC in 2011, and will never go back. Everything is just easier from setting up a wifi network, to setting up an incremental backup, to using iCloud or google drive. I even had to use a virtual machine to use a Windows product for a contract. wow, talk about easy. I could run the windows program just like it was a Mac program, clipboard, interface, screen switching. Only problem was I had to buy a copy of Windows and a copy of parallels to do it. We even used Remote Desktop apps to run windows stuff on a server and then use the clipboard to exchange data. Macs even read windows drives (Windows can't read all Mac drives), and you can get software for about $40 to write and format windows drives.
I use iWork instead of Office, a lot of my friends like google docs and open office, I did have to use Excel, but we stopped using it caused it crashed too much (on a Windows machine, no less). I find iWork to be so easy to use it makes up for the lack of Pivottables (of course you can do the same thing manually using the SUMIFS function). you can exchange data by saving in Excel format, or reading Excel files. what could be easier? Oh, and I learned no to use Excel as a database a long time ago. There are many good free ones on Macs (I presume also on Windows as well).
So, yah, this article makes sense.