Dell's talk about "cost" of introducing a new platform sounds like a very "lame" excuse to me. Dell doesn't do the sort of R&D that HP and Sun do - by their own admission if I remember correctly.
So what's the big deal with just making another assembly line ? Mobo-building can be outsourced ( I'm pretty sure that they do this anyway ) The rest is just screwdriver work IMO !
My personal feeling is that they want top-dog prices from AMD - and Hector is just saying "No - go to the back of the Q" !