And I haven't seen it yet. But Larry Dignan over at ZDNet has!

Quite a bit of information available in Larry's post. The big takeaways seem to be that Dell's star is diminishing while HP's is rising (this mirrors my own anecdotal experience of late); Vista isn't a priority for hardly anybody; and virtualization is definitely on the radar.

I can't say exactly why Dell is falling except that most of their recent efforts to build SMB business (Vostro, anyone?) have seemed to have fallen flat and they have stumbled elsewhere (no XP for you! for a while, anyway), while HP is chugging along with some decent hardware and options.

The Vista thing is no surprise, and the virtualization bandwagon has been getting up to speed for some time now and will probably steadily increase as people figure out the utility and pitfalls.