A cynical writeup from a Microsoft MVP has just caught my eye. To quote a fragment from this writeup:

Dell supposedly gets pounded by a hoard of folks demanding they come up with a Linux box. Dell goes back and forth and finally gives in, announcing they will use Ubuntu. Than (sic) Dell does a strange thing and joins in the Microsoft-Novell alliance.

As pointed out the other day, Microsoft may be tying Dell's arms. It essentially tries to establish precedence for OEMs, just as they did with Novell (for Linux distributors). Mind you, what we hypothesised about precedence a few months ago soon became a reality, as evidenced by Microsoft's own words.