As a web developer, you'll also probably need to test in Windows and IE. For that, get Fusion or Parallels and you can have Windows and OSX running side by side.
On my Mac I can test Mac versions of Safari, Firefox, and Opera. I can also have virtual machines to test for Windows Firefox, IE6, IE7, and IE8 at the same time. If I were on a PC I would only be able to have one version of IE installed.
It's still funny to me that to develop websites that work on all of the Windows browsers a Mac is the only thing that makes sense.
The performance is kind of "meh", though, especially in VMWare (where it's practically unusable). I personally prefer IETester: http://www.my-debugbar.com/wiki/IETester/
This would be the key reason to get a mac. To test anything in OSX legally - you need to be running Apple hardware. (Boot-camp/VMWare Windows and Linux). Until/unless Apple go to selling the OS on it's own - from a testing perspective (if you have to do that) - then a mac is the only way to go.