The best advice IMO is MAC, since I have had mine my recording experiences are a pleasure. As the ad says "it just works", I used to not record because it used to take me an age to get setup with my midi keyboard, mics and firewire mixer. Now I just plug in and its all available to me with out tweeking the hell out my machine.
The software is a joy as well, garage band could not be simpler but the results are awsome. I only have the Basic Mac book but I am so much more productive not just with my music but day to day work as well.
Of course you can now run windows on a Mac but I soon got rid of windows as what is the point with a slick functional operating system and software that works.
Good luck!
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