PCs are my main platform for gaming - if I have a choice between PC or console I will almost always go with PC.
i7-2600 @ 3.40 GHz in an SLI ready mobo, 8GB RAM, GTX 560 w/ 2 monitors plus a 2TB HDD, running Win 7 Pro. Also, Turtlebeach PX21 headset ftw.
Graphics are naturally better (though...