Clearly the Dell Digital Jukebox (DJ) is not a copy of any current player on the market (including those from both Creative and e.Digital/Digitalway). Whoever is making it for Dell is apparently creating a custom player according to Dell's desired features and specs that will be branded with the Dell name instead of the maker's brand name. It could be Creative or it could be someone else.
Although some industry people have gone on record as saying they believe that Dell's player is going to be made by Creative, some EDIG investors seem to want to discredit that belief by pointing out ways that the Dell DJ has some apparent dissimilarities with Creative's current hard-drive based players. However, the same arguments could be made about how the Dell DJ is apparently dissimilar to the Odyssey 1000 (no VoiceNav, no FM, no WOW). Neither player is a visual match.
At this point the specs of the Dell DJ have not yet been given. No one seems to know the dimensions or even if it uses a 2.5" or a 1.8" hard drive (although many here seem to assume that it will use a 1.8" drive).
As far as the MusicMatch being included software, if there is any truth to the reports that the Dell music site will be a private label version of the new MusicMatch site, then it makes sense that it would Dell would choose MM software to be included with their new players.
As I said before, I don't know if Creative is involved with the Dell players, but I see it as more likely than e.Digital having an involvement the Dell music players.