While the XPS One is starting out at a premium price, Del Prete predicts Dell will be able to drop the XPS One's price quickly--much more so than Apple could--by taking advantage of the scale of its operations.

FORBES: The iMac From Texas

For instance, Kerr said that companies with Web sites that have large and unpredictable transaction rates could take advantage of the system's ability to scale by adding another node, rather than buying new systems.

CNN: IBM commercializes supercomputer

The structure allows Apple to minimize risk and take advantage of scale by having most of its foreign earnings held by one entity.

WSJ: Apple Pays No Tax on Much of Its Overseas Income, Senate Panel Finds