The loss is - What happens when 20% of the people who buy OS X can't get it to run/or work with their equipment? OS X isn't mature enough to work out of the box with all the junk people use in their computers. And yes, there is a lot of junk out there. That is why Apple is what it is, quality products. Apple has control over the hardware and software, and it's a whole lot easier to get things to work when that happens.
That is why I am saying that it will simply take time, but it will eventually happen.
well, sell a $100 OS is PURE profit a CD costs what about $0.10 ? It would be up to Dell to make it work, with the BIOS manufacturer and the peripherals that they sell with it. Apple could assign some engineers to Dell to help with the process and only let it go IF they approve. But, I do believe that this is would be the best way for the majority of people to get accustomed to MAC. And for MAC to make a huge profit.