What are you talking about? You write your own ROMS so you can put os x on homemade motherboards?
You could build a PC with an Intel board and load Mac OS X if you made minor code changes. Early versions of OS X Rhapsody ran on Windows NT PPC servers. Now X can run on HP, Dell, MSI, etc. The "mysterious" world of Macintosh hardware is fairly easy to understand if you want to do it.
Plenty of Mac users have built and rebuilt their own Mac boxes, but most of us don't care to do that. If a Mac is too expensive, we either buy last year's version, and/or add extra parts ourselves instead of ordering a Mac with the fancy video card or extra RAM or huge HD pre-installed.
However, there's no reason for building PCs because you imagine you can't build Macs from scratch. You could if you wanted.
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