I'd say probably Toshiba is better than Dell. But for equal specs, the Toshiba will probably be more expensive and harder to get repaired if it does break.
Toshiba has better quality items, there was a news article here a few months ago regarding OEM's and their respective laptop qualities. Toshiba was one of the tops along with Asus, Dell & Apple was in the middle somewhere... <pause> let me look...