If Dell would buy PCLinuxOS and make it the official Dell Linux distribution - and expand the package download system and make it a little better, they would have a Windows killer on their hands. PCLinuxOS is the most Windows-like distribution out there and it is awesome. It comes bundled with everything that you would expect and more, is pretty to look at, works extremely well, and is so Windows-like that Windows users will pick it up in no time at all. I'm looking at replacing the OS on a few of my home systems to PCLinuxOS2007 when the final release is made. I'm hoping that the next version of PCLinuxOS incorporates some copycat interface features to make it more like Vista in appearance. That would be truly awesome and draw in more users.
They don't need a windows killer, they have one; its called Vista.