HardOCP today reviewed the XPS 400 gaming PC from Dell. Here's a short quote from their full test report:

We decided to order what Dell touts as one of its “XPS Experience” gaming systems, the Dell Dimension XPS 400. Our base configuration cost us $1,209, which entitled us to a discount for shipping, but not for handling. Because both Dell and the [H] Consumer offices are in the city of Austin, Texas, both state and local sales taxes applied, bringing our total cost up to $1,334.75 – your cost might be different, depending on where you live..



Link: HardOCP