After having the laptop for just over a year, they called me upset as the laptop would no longer power on. After some gentle interrogation they admitted that they had eaten a snack near the laptop and that, perhaps, a small amount of seltzer had "hit the keyboard". I had them bring it to the Apple Store and Apple refused to repair it under the warranty as it had "water damage." I had asked the company to purchase the extended warranty but that had been lost in the shuffle. My co-worker ended up shelling out ~$1000 out of pocket as they needed to get work done and they had very real feelings of guilt. After all, they did _eat_ near to the laptop.
I agree no laptop should get wet, or have a dollop of guacamole sauce splashed across the keyboard, or have the display sprayed with a fine mist of Coca-Cola as someone laughs and an unexpected joke. But these things happen and I don't think Apple is helping anyone by making laptops that can't withstand these common mishaps.