I have to cast my vote for Apple because of the sweet customer support. Back when my old 20GB iPod was covered under warranty, I uh, whoops, dropped it from pretty high up. It still turned on and played some songs (!) but the hard drive was pretty flaky after that. Figuring I had nothing to lose, I took it to the Apple Store, asked how much it would cost to repair and whatnot. The guy looked it over, typed in my serial number, said "Oh, this is still under warranty," and gave me a refurbished replacement on the spot. Hopefully I take care of my next one better
Good luck getting something like that from Microsoft. Especially if it was for damage caused by one's own stupidity (i.e., dropping a 2-month-old iPod onto the sidewalk from 8 feet up).