Mac laptops are the best hardware

That's just not true. For example Macs don't support touch input and none of them have cellular either.

the majority of business’ will always go the cheapest route.

In my experience most businesses care more about features than cost. Sure, if two products have an identical feature set they'll pick the cheaper one. But a direct comparison like that is pretty rare - mostly only limited to tower PCs.

With most programs going web based, a polished Linux distro would win today.

I'm seeing more and more Android tablets and iPads, never Linux. Whenever possible I try to encourage iPads... mostly because I've never actually encountered an Android tablet that works well.