*WARNING* - Dell no longer ships a separate resore CD - in response to the question about reformatting. They have a hidden partition on the HDD and preinstalled restore software that accesses the partition in case of re-loading. I have seen this myself with my Dell laptop and have to presume that desktops are no different - if they are still shipping restore CDs with desktops, someone please correct me. You can see the partition with something like partition magic, but it is inaccessable except for the custom dell software and you DO NOT get ANY permanent media form of restore disc.
Otherwise - all dell components are designed speicifically for Dell by various hardware manufacturers and are *slightly* different in many ways from their commercial counterparts, which makes them more difficult to upgrade.
Bottom line - if you are not planning to upgrade the PC, but intend to buy another completely new one in 1-2 years, then go dell, if you want to be able to upgrade gradually as you go, then build yourself, or find someone knowledgeable who can build it for you - you might find you will be much happier building, so that you get all of the OEM CD's and a *REAL* winXP CD of your very own with which a clean OS install can be successfully performed from scratch.
my$.02
J. Keller