Except you don't buy a brand new MacBook for every employee every year. So if you figure the cost of a MacBook is likely amortized over 4 to 5 years this is much more expensive then what you spend on a MacBook.
Well, going from personal experience, mine is 3 going on 4 and I'm just thinking about getting a new one. But even more convincing is, if you watched the Apple key note they said that the average life of a laptop is 5 years.
