They may not have to. If the factories are sold to a computer maker who keeps them operational, the jobs may stay. I would imagine that the sales of the property may carry with them the obligations and the tax advantages.
So who would take over Dell factories in USA?
Lenovo?
Acer?
Both are Asian. Lenovo commie Chinese while Acer is Taiwanese and now owns Gateway and E-Machines
I think this means Dell is out of the assembly business and partly out of the component buying business where it has to argue and negotiate with Asian/Chinese suppliers. Dell will spec order computers and market them. Also support them. Building a Dell desktop will become similar to the manufacturing of a Dell laptop