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The fact that this process is so difficult shows the power that a monopoly has over vendors like Dell. And it's very clear that this monopoly power brings Microsoft revenue for copies of Windows that are unwanted and unused.
But I don't think this refund process is the right way to go. It is possible to buy a computer without Windows installed - the last 3 computers I've bought have come without Windows. Of course, I did not buy any of them from Dell. Buy what you want, not what you don't want.
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