A. It comes with iLife '08, which is iTunes (granted that's free regardless), iPhoto (Awesome), Garageband, iMovie, iChat, iWeb, iDVD.
B. You totally forget that it's only 1" thick. You may not care about that, but some people do. It makes a huge difference with price.
It may be too small for you, but I find anything larger to be too BIG. It's a matter of opinion.
And once again, 14" is not 13". There is a big difference, which is why Dell is unable to truly trump them in the 13" size. When you get bigger, it's cheaper, because they have a lot more room to pack the stuff in there.
Finally, the macbooks have insane battery life. I've hit 6 hours on mine before, and that was with wireless on.
The macbook pros, if you didn't notice, are made with aluminum, something I don't think any Dell comes with.
The macbooks have some sort of special polymer plastic they use, it's different than most cheapo plastic.