William Gallagher, AppleInsider:
In theory, Apple offers the same AppleCare+ insurance for Macs that it does for iPhones, yet the details are so different that it’s harder to determine the value to you.
Once you understand just what AppleCare+ actually offers, and what it costs, then in principle the decision is straightforward.
The value of this post is not so much in answering the headline question, but in walking through the differences between AppleCare+ for Mac and iPhone.
Take a read through, note the costs involved in repairing the various Mac models.