What's the point?
I really don't see the point in this, if Big Blue are trying to use this to entice new players into the Mainframe buying scene they are deluded.
Anyone who needs one already has one, and if they need a T&D stack, they'll have a physical one already.
The only way we might use this is when we come to refresh our hardware, so IBM would lose out on that side (also lose out on their nice little reselling sideline).
Colour me Confused.