I did post the article that had Apple stating that the Dell was a re-branded Creative product. Tinroad pointed out earlier that the Dell DJ is made in Malaysia (as can be seen using the 360 degree viewing on the Dell site of the player). Creative's products are made by a Malaysian company..again one that Tinroad pointed out earlier today.
Actually, had the Dell been considered far superior to the Ipod I would have been very dissapointed that we were not involved.