This is a disgrace
We all know that Windows is not free. If you have to buy it in a retail store, then you need to buy it with the PC. If Windows was free, then it would be free to download, like Linux. However, treating it like a "component" of the PC is very clever on Dell's part. If they are not willing to allow the customers to truly customize their PC and remove Windows, then I'd suggest shopping at another vendor like HP. I've heard HP honors the refund, not sure on Windows 7 though.