I like the idea of having Apple trade in their software - itd let a lot of people who put off switching solely because of the money issue have a greater chance to try out a Mac.
BUT, how much would it cost Apple? Theyd have to pay (say) 50% of the retail price of software, for everyone who switches. Thats gonna come to a huge sum, even at today's rate of switching. If Apple announcced that theyd do this, how many more people would switch? how would Apple afford it all?
(not that i want to dampen the fire) I see Dell's point, from a marketing POV, though... I was talking to a windoze-using mate of mine who's gripe with the iPod was that it was overexpensive, and people bought it solely because Apple had a better advertising campaign than other MP3 player manufacturers. (Hes not a mac fan.... though doesnt seem to have all that much of a reason why...)