Hardware-wise - it does look like a nice capable machine (although CPU could be a little better). has everything that everyone wants, including the ports. the Dell that is, not the Gateway....
Company-wise - well, I got such crappy service from Dell I would not touch this thing with a 10 ft pole.
OS-wise - Probably would have to have Vista Ultimate to get all you need. I do not know how Vista is with SP1 is. However I still run XP and have switched 90% over to Mac OS X apps. I like mac so much, that MS would have to offer something totally revolutionary (that works) in order for me to switch back (or Apple would have to screw up royally) - even then I would be hard pressed. Yeah, the last few years of looking at apple and now that I have my macbook - I am becoming a fanboy. I also have the omni products, iwork, cp notebook, etc; and I am enjoying working with those heavily.
Please post back or email me if you do get OSX working on this thing. would be interesting to see someone running OSX in a virtial PC; rather than windows through VM or parallels (I am using parallels for my specialized apps for work).
I think apple would be good to sell the mac osx to run on PC's (let the hardware company worry about drivers and support). I think you would see Apple usage spike big time. then when they get sick of the hardware issues, they will buy a real apple just for the end-to-end solution.
that would satisfy a lot of people on this board, but then again it would initially hurt apple hardware sales.
Wouldn't that be interesting MS adopting the end-to-end like Apple does now and Apple saying, ok you want to run the OS on a non-Apple, here you go

I think the world would tilt on its axis.
on a side note, I tweaked my dell. I installed RKlauncher, applied few patches that make the start button an apply logo, a few patches to give the windows the brushed alluminum look with the round min/max/close buttons, the aqua looking scroll bars and ok/cancel buttons, also used the leopard wall paper, downloaded the jaguar soundpack, and applied the mouse changes to point the mouse the other way and give the spinning beachball instead of the hour glass. I even put an apple sticker over the Dell Logo. Yep - I became a fanboy
So you may asked why did I do it, well the dell has issues (I had hardware issues since day 1; 2 years ago) and I have a feeling it may suffer a slow horrible death. So I paid for the thing, might as well enjoy some use out of it while I still have to.