I think Dell and HP see this as a way of offsetting the cost of developing computers with the latest cutting edge technology, e.g., dual core and upcoming quad core, eventually DM3 memory, etc. Similar to what automobile manufactures are doing with in-house tuning, e.g., Mazdaspeed, Chrysler/Dodge STR, etc. Even if they don't make money at least the sales offset some of the cost of development. I also think it shows there is a market of high end computer mfg just like independent car tuners. I'm kind of suprised that, at least as far I know of, there are not companies like Vodoo that aren't concentrating on video editing and home entertainment systems rather than gaming.