Not just Dell
My wife's school purchased a load of MSI Wind all in one PCs. No-one builds these PCs and sells them without Windows, so the 'buy from somewhere else' argument falls through.
Now, the problem here is that the PCs come pre-installed with Win 7 Home Premium. Fine, except you can't join a domain with HP. The PCs don't come sold with a preinstalled Pro version. So, my wife's school had to buy a copy of Win 7 Pro for each machine (a site license would have cost even more, as you have to declare every PC in the school, regardless of whether you want to install Windows on it -- all the other PCs have legitimate OEM copies of Win XP Pro). Now the school has paid Microsoft twice for each PC. No wonder their sales figures are so fecking good.
Naturally, the EULA on each PC was rejected (so Pro could be imaged). On asking the retailer (CCL) for a refund, she was told that the PCs were sold as a package, so no refund was possible. Thanks CCL, that's a few books you've stolen from the school.
Just to be bloody minded, I think I'll take this up further with them...