I tend to agree. When you look at it, the Dell XPS One 27 is not an ugly design.
And look at what parts are *user* upgradeable / replaceble. This is the contents from one of the User Manuals:
Before You Begin
After Working Inside Your Computer
Technical Overview
Removing the Back Cover
Replacing the Back Cover
Removing the Converter Board
Replacing the Converter Board
Removing the Optical Drive
Replacing the Optical Drive
Removing the System-Board Shield
Replacing the System-Board Shield
Removing the Power-Supply Unit
Replacing the Power-Supply Unit
Removing the Memory Module(s)
Replacing the Memory Module(s)
Removing the Coin-Cell Battery
Replacing the Coin-Cell Battery
Removing the Stand
Replacing the Stand
Removing the Hard Drive
Replacing the Hard Drive
Removing the Hard-Drive Cage
Replacing the Hard-Drive Cage
Removing the Power-Supply Fan
Replacing the Power-Supply Fan
Removing the TV-Tuner Mini-Card
Replacing the TV-Tuner Mini-Card
Removing the Wireless Mini-Card
Replacing the Wireless Mini-Card
Removing the mSATA Mini-Card
Replacing the mSATA Mini-Card
Removing the Processor Heat-Sink Fan
Replacing the Processor Heat-Sink Fan
Removing the Processor Heat-Sink
Removing the Processor
Replacing the Processor
Removing the Trim Cover
Replacing the Trim Cover
Removing the I/O Panel
Replacing the I/O Panel
Removing the Inner Frame
Replacing the Inner Frame
Removing the I/O- Board
Replacing the I/O Board
Removing the TV-In Port
Replacing the TV-In Port
Removing the Infrared-Emitter Port
Replacing the Infrared-Emitter Port
Removing the System Board
Replacing the System Board
Removing the Speakers
Replacing the Speakers
Removing the Power-Button Assembly
Replacing the Power-Button Assembly
Removing the Side I/O Board
Replacing the Side-I/O Board
Removing the Middle Cover
Replacing the Middle Cover
Removing the Display Panel
Replacing the Display Panel
Removing the Camera Module
Replacing the Camera Module
Removing the Microphone Modules
Replacing the Microphone Modules
Removing the Infrared(IR) Module
Replacing the Infrared(IR) Module
Removing the Antenna Module(s)
Replacing the Antenna Module(s)
System Setup
Flashing the BIOS
And no tape-cutting in sight!
It would be hard to argue that the new iMac is not form over function. I mean what was wrong with magnets to attach the screen for goodness sake???