What you pay
The MacBook Air M3 runs about $1,499, the Dell XPS 13 about $1,399. The Dell is the cheaper of the two by roughly $100.
Battery and noise
The Air lasts 12–15 hours and stays silent with no fan. The XPS manages 8–10 hours and its fans spin up under load. For all-day, untethered work the Air pulls ahead.
Build and software
The Air holds up better over years of use; the XPS shows more wear. The real divider is the operating system, macOS against Windows. Pick by which one you already live in.