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The 2023 version is made from magnesium alloy with plastic at the back while the macbook is unibody aluminium.
The 2024 version is aluminium unibody like the macbook and the new speakers are nearly as good as macbook ones from the reviews I have read. However I have only been able to find the 4070 model which is much more expensive than the macbook. There is also the XPS 14 but it is also more expensive than the macbook
If you get the m3 air with 16gb ram and 512gb ssd the g14 is 100 dollars more expensive but the price will probably drop to lower than the macbook in sales