While consumers are resolutely setting their sights on the many flavours of Windows Vista; Business buyers are still thinking in Windows XP terms.
It is therefore not surprising that Dell managed to find a loophole in Microsoft's ironclad licensing conditions to preinstall Windows XP Professional with a Windows Vista License; whether Microsoft will tally these installations as Windows Vista PCs remains to be seen.
This also allows customers to change to Vista as and when they feel ready; obviously, this doesn't mean that you can use BOTH operating systems at the same time on the machine.
Dell is not alone in tricking Microsoft; other top tier PC manufacturers like HP are also bundling their computers with Windows XP Pro with a Vista Business Upgrade option as a "recovery media" as HP puts it.

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