I came across this not to long ago but i guess its something they have done for some time. But now you can buy a PC from Dell without an OS. This is great news for people like me. I can finally just buy a PC preassembled without having to pay the Microsoft tax. Here is the link Dell PC's N Series.
update: Apparently Dell has pulled the wool over my eyes! They are selling PC's with no OS at a higher price than the Windows equivalent or at least that is what it seems. They have made it difficult to compare the two by the custom options being completely different from each other. Which leads me to the conclusion that Dell doesn't want them to sell they just want people to think they are more expensive to keep those sales down.