At the entry level, Apple's MacBook Air and Dell's new XPS 13 go with the same pricing of $999. However, that pricing for the XPS 13 gets you a much faster Core i5 processor and a higher-res display, though it also gets you 8 GB of RAM on the MacBook Air versus 4 GB on the XPS 13. The starting price gets you 128 GB of storage on both laptops.
At the next level up, $1,199 is the price for either laptop with 8 GB of RAM and 256 GB of storage--though again, you'll be getting a much faster Core i5 chip and higher-res screen by picking the XPS 13. Ultimately, while the pricing between the laptops is comparable, the new XPS 13 appears to offer a lot more value for the money (so long as you're OK with Windows 10 rather than macOS).
One final note: if you want the 4K model of the XPS 13, be ready for a substantially higher price, with that model currently starting at $1,600.