Turns out cheap looking Windows clone that can't run most Windows apps isn't really what the market is looking for.

Of course they are inspired by what Apple is doing (so is pretty much everyone now, including MS) but I think Unity/Gnome3 are different enough to stand on their own merits (or lack thereof).

I'm not sure what Canonical would get out of a partnership with Dell though , since their software is free they aren't going to get a cut on units sold.