Mac
Apple computers come from the factory with Garageband, a fairly powerful music recording program. This fact alone makes Macs a great choice for learning how to make and record music via computer. The higher end Mac you buy, the better you will be able to make music.
PC
Most computers do not come with multitrack recording software, so you will need to purchase third-party production software. While state-of-the-art computers may have difficulty running advanced recording programs, the advanced computers will have no problems.
Considerations
Most professional recording studios use Macs to record music. This is partly because Macs have fewer viruses and tend to crash less than computers. Macs generally cost more than computers, so if cost is an issue, stick with a computer (if price is an issue, free downloadable music recording may be available). No matter which computer you choose, make sure it can run which music production program you plan to use. High quality music can be recorded on either a computer or a Mac. Most software (including industry-leading Pro Tools) can be used on either platform. however, each type of computer has its pros and cons.
Source:danspela.com