Also the Dell angle avoids every other PC manufacture. Dell is only ~13% of the market tops, the volume of PCs is 8 times what the iPad moves. Also, PCs are a maturing market and it's no longer necessary to upgrade every couple years, a 5 year old PC probably still works fine for most users.

DRAM issues are probably much more to do with 2GBs being enough for most users in combination with a lengthened upgrade cycle. Moores law would suggest that todays users would buy 8 to 16GB of DRAM which just hasn't materialized.