From [xlab : a mac os x weblog]:
The iPod is where the money is, and that’s what Apple offered to HP. It’s almost a sure thing that HP is going to make money selling their players, and their customers get great software (iTunes) and the best online music store (iTMS). This gives them an enormous advantage over their arch-rival Dell, which offers an inferior handheld player, an inferior music store, and inferior desktop software.
There’s some stuff in there about mashed potatoes, but aside from that, it’s intriguing and insightful reading.