...Better? Falcon Northest. Exponentially.
The only reason FalconNW's aren't more popular is because of their pricetag. It's huge. You get what you pay for, though, and ALL of Falcon Northwest's systems have by far exceeded every other manufacturer in terms of quality and care put into a product. Heck, if you feel like it, you could easily have them put a coat of paint on in it that would cost about as much as a second small computer. Value Oriented? No. Best quality? Sure is.
Following up behind Falcon NW is probably Velocity Micro with me... they're more centered around the less extreme market. The only problem I have with them is that they have a sever case of Apple's marketing strategy - their products are also top notch and aren't absurdly leaning towards the CPU end of things, but once you get everything customized to how you like it, the price tag will make you fill your pants. Speaking purely from a quality and performance standpoint, though, I'd put Velocity Micro up behind Falcon NW.