PC Mag must be stocked with MS fanboys. Sure this is a step up for a windows machine, but it's a generation behind the iMac. Perhaps it is comparable to the last of the G5 iMacs. Vista is no OSX, and what the people at dell can squeeze out of a C2D is nothing like what the engineers at Apple can. I find it funny that to even approach the performance of a Mac, they exceed the cost. Dell=Meh.

These machines (as many other posters have noted) exist in entirely different spaces namely but not only the fact that they run different operating systems. An existing MacUser is highly unlikely to transition back to an M$ machine so in this space the Dell is simply not a rival. Equally, much as (mac) people might like to believe otherwise, Windows users are not flocking en masse to convert to Apple so the iMac is hardly a rival to the Dell either. It is like suggesting that a Nascar Team has a rival in Champ Car...yes they're both cars and go fast but they can hardly be regarded as rivals! Enough already, apples and oranges, each to his own. Existing Windows users that are locked into any level of investment in legacy software are both lucky and unlucky that Dell have produced a machine like this because they simply can't afford to abandon their existing platform but unfortunate that Dell appear to be charging an unjustified premium for it. It's almost like Dell are targeting those who would love a Mac but can't afford to switch. Yes, Macs are dual bootable, but how many PC users actually know this? It's easy to drop rocks on somebody trapped at the bottom of a hole but it's hardly charitable!

For years, we had the Photoshop tests and other benchmarks comparing Windows/x86 to Mac OS/PPC. There were too many "apples and oranges" scenarios to get an accurate comparison.

Even now that we are on the same platform, I think the best one can do is compare the hardware specs without running the benchmarks. As other posters have pointed out, there' still too many "apples and oranges" when comparing Vista to Mac OS X.

The most legit comparisons would be running Windows on your Mac, but who buys a Mac solely to run Windows? Yes, it is a nice side-effect of the Intel transition, but personally I haven't ever done Boot Camp and rarely (once a month, tops) fire up Parallels.

The OS is irrelevant. As long as the apps are running native, it's all about speed of use. Win, Mac, *Nix.. does not matter.

But the comparison is totally biased. Pitting a top of the line Dell One to a Low End iMac is idiotic. If you are going to benchmark a $2400 machine, then you need to benchmark it against a similar machine from Apple, which would be the $2300 iMac 24". nd they pit it against the low end iMac.

"The XPS One shows once and for all that the future of desktop PCs is in the all-in-one form factor."

I guess that makes Mr. Jobs a true visionary with the introduction of the first all-in-one form factor in 1984! Then a reintroduction of it in 1998 with the first iMac. It also shows a great lack of vision in the reviewer and whoever at Dell is walking around saying "I sure am glad I thought of that."

Who would waste a perfectly good blu-ray drive on a 20" screen, much less on the content that you might be able to create on the computer. I hope the drivers are up to date.