If you're talking strictly about developing, I guess any machine would be fine as long as it can run an editor. On the other hand there are people who prefer ID

If you're talking strictly about developing, I guess any machine would be fine as long as it can run an editor. On the other hand there are people who prefer IDEs like Eclipse combined with all sorts of application and database servers, not to mention virtual machines. Also, let's not forget distractions. After opening hundreds of tabs in Firefox assorted with some Flash, you're gonna wish to have a better CPU/GPU. I had a slow machine while I was a student and it was fine for some homework, but I'm glad that I have a decent desktop right now. Regarding laptops and Windows: after using Visual Studio on a laptop for a month, I don't even want to hear about working on laptops. Also, I've noticed that some companies promote working on laptops as a cool factor, although in my opinion it's not.