Custom made PC my Valve that uses its own OS that is dedicated to nothing buy gaming and can be upgraded? Sign me up.
Take the Steam Sale going on. This week I've bought:
Portal 2 for a friend
Duke Nukem Forever
Just Cause 2 via amazon sale for 2.50
Sonic Generations via amazon sale
That's just bought and all for 5 bucks each minus Sonic and Portal 2. Sonic was 10 and Portal 2 was 7 bucks. That's not including stuff I got with coal and presents. Best part is that most of these work perfectly with a 360 controller. Then I have screenshot abilities, friends list, voice chat, text chat, cloud saving for games that support it, etc. All this for free.
Considering how expensive consoles are getting anymore it makes building a PC for nothing but PC gaming a pretty feasible possibility now. More so when it's so easy to hook a PC up to an HDTV anymore.