It looks like IBM isn't much of a friend of Microsoft's anymore. Today IBM announced an extension of its Microsoft-Free PC effort together with Canonical Ubuntu Linux. This is the same thing that was announced a few weeks back for Africa, and now it's available in the US. The big push is that IBM claims it will cost up to $2,000 for a business to move to Windows 7. They argue that moving to Linux is cheaper. The IBM/Canonical offer is an interesting one and the timing against Windows 7 is a brilliant stroke of marketing.
Read the article here: http://blog.internetnews.com/skerner/2009/10/ibm-and-ubuntu-roll-linux-for.html