Not much.
There are hacked versions of OS X out there and the only real requirement is SSE2 and/or SSE3. Of course you may not have sound, internet or native screen resolutions if you use an lcd but it is completely doable. I ran OS X on my Dell for a couple weeks, but had no sound, wireless or native 1680x1050 screen resolution. Other than that everything worked great and I was even able to dual boot with Windows Vista Beta 1 at one point.
The real difference is Drivers (as was previously stated), but I believe apple did put some sort of hardware check on their systems, hence the hacked OS X. There are reports that certain low end Dell e1505's with intel GPU's and broadcom wireless adapters (Dell brand) work flawlessly with the exception of sound.
Anyway,
I think it is unfortunate that Apple doesn't release OS X to the masses but I can understand their hesitation to do so. Ultimately i believe that my ability to try OS X on my Dell and the more competetive pricing of macbooks has forced me to consider apple laptops when i make my next purchase.



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