From Backup Brain:
Robert X. Cringely writes "The Power of X: How the Best Thing for Apple, for Users, and Even for Microsoft, Would Be an Intel Version of OS X." Wrong, wrong, and wrong.
It's not just Bob; there's lots of people out there saying this, and they all miss something important: Apple is a hardware company. The goal of everything they do is to sell more hardware. How would licensing OS X to Dell help Apple to sell more boxes? It wouldn't. Therefore, Steve will never let it happen.
Apple has always been caught between the duelling alternatives of being a software company vs. being a hardware company. When Steve came back, killed Claris, killed clones, and spun-off FileMaker, it was clear that a decision had been made. Anything Apple does with software now is simply a way to sell more boxes.