Unless you compare base models (entry level MacBooks are very price competitive, but then upgrades are very expensive), they blow Apple devices on performance and price/performance. An HP Omen or Asus ROG Zephyrus with 1-2TB SSD, 32-64GB RAM, powerful CPU, and a proper NVIDIA 4/5070-5080 (which is better at gaming and AI than M chips, or if you need "unified memory" for bigger AI models, AMD APUs are pretty good) for less than a similar memory and disk (let alone performance in most tasks) MacBook.

Battery life is worse though. Depending on the use (3-4h gaming, 7-8h regular use) still plenty though.