That's where practical experience comes in
The up-front cost of the hardware is really less than a quarter of the cost of ownership when it comes to enterprise PCs. Desktop support tends to drink more IT resources by far. This is where better hardware comes in. Usually better hardware lasts longer than cheap hardware. In the case of Mac PCs vs Windows PCs, the ratio is about 3:1 on hardware durability. But there's more as well. There have been many reviews done over the years that compared Windows use on Macs vs Windows use on other brands like HP, Dell and the others and those Macs consistently demonstrated better performance even when the PC used to compare were as equivalent as possible with all the Mac's components and features. I'm talking visibly faster in nearly every aspect that an enterprise would need. (I will except gaming because gamers have the convenient ability to swap video cards whenever they feel like it. Even so, gaming is eminently available for the Mac through Mac ports of many popular games and the Mac's ability to run Windows itself.)
In other words, when taking the total COO (cost of ownership) into account, the Mac can still save the company between 50% to 70% of what they'd pay for the average PC over the same period of time.