I have totally done what Jason Kottke talks about in this article about the $27,000 PowerMac. It is so fun to see what ridiculously powerful, obscene configurations you can choose on those things – and they weigh 50 pounds before you load them to the brim!
On a related note, I did in fact buy the most upgraded version of the Mac Mini when I purchased mine last year. It was not $27,000. It was not even half of a tenth of that.