It's not bad, but, I don't really, as somebody with a high level of technical competence see much value in these "off the shelf" computers. I would only buy them if they're 1) Going to be needed in such a massive deployment that it would take me too long to assemble them myself; or 2) If I'm buying enterprise level hardware where warranty, reliability, and support are more important that price. The only reason apple wins my heard is because 1) They're unique, you can't really build one, Hackintoshs are cool, but not the same thing; 2) Can't build a laptop; 3) Apple really makes unique products.
This new dell is really a new step forward though. It looks imposing, and I don't really think it's as ugly as the reviewer says it is; I really do like the black part, just see some problems...
1) Floppy? Seriously? Get rid of that, make one big black strip.
2) Is this thing supposed to be standing up or laying down? If it's standing up, how do you put disks in? If it's laying down the logo isn't looking at you? A halfway solution would be to have the logo be magnetically removable so you can rotate it, but knowing dell I'm pretty sure they just stuck it on there and you won't be rotating it.
3) How does the other side look? It really looks like it's going to be laying down with the feet and all, is the other side a flat sheet or does it look like the front? But on a more serious note, this whole "laying down" design is... outdated. I'm sure they'll put the monitor on top and call it a workstation too. I'm sure apple could try and pull off a nice design in this layout, but dell, from what I'm seeing, it'll look bad.