All Dell computers come shipped with XP Home, even if you do not want it! You actually pay for this. However, look at this open souce fan:http://news.bbc.co.uk/1/hi/technology/6144782.stm
Dell gave him back his money!
"He encouraged other people to try to get a refund and wondered if Dell's policy on which operating systems it offered on laptops would change if enough people tried."
Their stance is no different at the moment, but perhaps if everytime someone buys a system from Dell declines their agreement (perhaps you have XP already and want it off the old system you are disposing of, and transfered to your new system!) then their policy may change. Even if there is no change of policy, you may still get your £55.23 refunded!
Give it a go!