Its not that hard to find an Ubuntu-loaded PC on dell UK
Just go to desktops on the main page, then look at the drop-down menu at the top. There is an option for 'Open Source PC's'. It's not that difficult, and sure the page says 'Not sure Open Source is for You?' but Ubuntu linux is kinda confuzzling for a Windows user in my opinion.
And yeah of course Dell is gonna blow Microsoft's trumpet for the cheap copies of XP and Vista.
You Reg writers are kinda crazy :P