I purposefully left out comments on the PC Group Tests which follow the above rule slavishly.
Someone buying a Family Computer does not want to know that he can get something better if he doubles his budget. he wants to know what's best within his budget. The same could be said for the Common or Garden Office PC.
If I wanted something for the MD's desk, that's a different matter.
Now, Gamers all know that the more you spend the better you get, so that's probably the exception that proves the rule.