<< Dell is like a Rolls Royce of the computer world. >>
Ummm... I would more relate Dell to the Hyundai(sp?) of the computer world. Crap performance, decent warranty which you use alot. A custom built computer system will have FAR better performance, and in my experience with the multitude of custom jobbers, better reliability.
Seriously though, why not build a computer yourself? I used to be a big supporter of pre-built computers, until I got fed up with Gateway so much I cannibalized my P3-933 system and built a custom system with the components.
Well, I now run at 1050Mhz 24/7 on the same chip, get FAR greater performance from both ram timings and the overclock, and haven't had a BSOD in over 7 months in Win98SE. Can't say I ever went more than 2 weeks with the Gateway setup without having a BSOD.
Warranties are just for piece of mind, if you have even half a clue of what's going on in a computer and use quality components, you should never have to replace anything. BTW, individual parts also come with warranties, so a custom built PC is not without its back-up.