Planting forests is by far the cheapest trick, but the hardest to pin down as to numeric effects. Add to that uncertainty as to what the guarantees are on land use (i.e. how sure are we it won't be logged and cleared for cropland in 100 years) and the whole area is a huge mess. It's why I haven't purchased any offsets for myself yet.
So yeah, the "jury is still out" I guess. But the idea is sound, as are most of the techniques. The problems are technical and bureaucratic, not fundamental. Carbon offsets will get there. It's just a maturing field of business.
They increased energy efficiency across their operations, which is the most important thing.
Oh, that makes it OK then! I will tell the environment that we just can't conserve anymore, so it should harden up and deal with it.
In case you missed it in the article:
They even did things in the right order. First, they started with efficiency measures in their operations around the world,
So Dell started with conservation first and bought the certificates last.There's nothing wrong with handling environmental problems incrementally.