Without considering price, Mac... hands down.
For about $700, you could build up a PC that will perform better than just about any single processor Mac I've ever used. I have CS4 on an Intel iMac. When I bought CS5, I went with the PC version and I'm running it on a 3 year old PC that I built for about $900 with both monitors. It's a bit glitchy at times but it performs well overall.
Nobody addressed the issue of the monitor. I was told by a professional in the field that CRTs are still the standard for accurate editing. It's the first time I've heard that but it makes sense. Every time that I calibrate my LCD monitor it ends up very dark.
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