not one of the posts has demonstrated the value of PCs w/o software or suggested what the market for that would be

seems like someone was supplying Wal-Mart w/ Linux PCs, did that go anywhere?

A [link||Walmart] Microtel PC with Linspire preloaded. It's $348. A [link|\n|Walmart] Microtel PC with Xandros preloaded. It's $398. The cheapest (out of stock) Windows machine is $20 more than the cheapest Linspire machine and has much less memory, etc. It's clear that Windows costs more than Linux, and it's clear that companies who want Linux or who don't want to pay twice for Windows are not being served by most of the market.

I don't think Walmart would be listing the Linux machines if there wasn't a market for them.

"But you've just proved my point!" I hear you say. I don't think so. If the largest retailer in the world - a company which by definition serves the mass market - sees a place for Linux machines, then there must be an even more diverse market for customized PCs that have Ubuntu or RedHat or whatever, or no OS at all. The reason you don't see them as much is because of MS's OEM licensing agreements. Walmart's able to sell such machines because they're huge. Other PC suppliers aren't able to bargain the same way.

"Well, companies should just buy their PCs from Walmart!" Walmart's business model isn't designed to address the needs of businesses. Their business model is all about low-price, consumer sales - not businesses.