I don't see that Apple has its eyes on the enterprise, everything they do is focused on the individual and maybe the home but they don't seem to have a focus on the enterprise.
With that in mind, their pricing, discount strategy, support model etc.. are all not suitable for the enterprise.
So hopeless case!
You say that their model does not work for the enterprise but we all see design agencies, web development companies and advertising agencies use Macs. I have not looked at that myself but if all these companies use Macs then surely Apple has a model for dealing with enterprises in terms of sales, volume discounts and support.
Apart from it being cool and maybe requiring less user support, the Mac offers nothing to the business user at the enterprise.
My business users run business applications from their browser, use MS Office and email. If they move to Mac, they will be doing exactly the same using a browser, MS Office and email .. so that won't make them any more happy or more productive.
Essentially they will be running the same things using the same user interface .. why pay double the price for that?