Apple's MacBook Neo entered the budget laptop segment at $699, establishing a new floor for premium computing at entry-level pricing. Dell responded with the XPS 13, also priced at $699, seeking to prove that a Windows manufacturer could match Apple's approach of maintaining quality without cutting costs.

Testing revealed the XPS 13 held unexpected advantages across multiple fronts. The Dell achieved better portability through reduced weight and minimal bezels, incorporated features like touchscreen capability and 120Hz refresh rates uncommon at this price tier, and delivered superior display colour reproduction. Whilst both machines featured excellent keyboards and trackpads, Dell demonstrated that Windows manufacturers could resist the industry tendency to compromise on input quality and materials—a significant departure from typical budget Windows offerings.