| I agree, too expensive. Not *way* too expensive, but yes, the difference is there.
The 'system builder' version of Windows is the OEM version, btw.
The only time I've seen Dell be cheaper for anything is the occasional *very* good deal on one or two of their LCD monitors.
The parts are no better than what you'll get elsewhere (and often subpar), warranties are likewise no better, and service is - on average - worse than that of the smaller businesses (around here, at least).
But there is certainly a lot of room for regional variation, anecdotal evidence and so on. | 
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