First, I agree with Zane. Buy something that’s good for 3 years, then sell it and back a little money towards your next system.
Second, you have to look at WHAT you’re using the computer for. As Zane said, it’s unlikely you’re doing anything that can even make use of 32 GB of RAM. Also, what is the extra processor speed and video card going to get you in terms of time saved? If you’re working with programs that will only run the base system at 80%, upgrading to the faster chip is the same as BURNING MONEY. You’re paying for something you don’t need.
So context is everything. It’s impossible to say what system is ‘best’ without knowing the jobs it will be doing.
(All that being said, IF you’re really trying to max it all out, it would be silly to spend $9,100 buying RAM at Apple when you can get the same thing at crucial.com for $3,840.)