Dell high end products (Monitors, Laptops and servers) simply can't be beat. There are no better servers out there than Dell offers. Annd while my M6700 laptop cost almost $3k, it was worth every penny. With a 17.3 IPS (yea) screen and more power than most desktops this thing is a total BEAST. Love it.
Like someone said, Dell makes good high-end stuff that attracts the enthusiast. However thats a small niche and enterprise sales is where these companies make their money. Against HP, Dell needs to realize they're a good 2-5 points higher than what HP will sell at with similarly configured equipment.