There is a story behind the Dell MS/Novell coupon deal. It's a race against time. MS is dumping the coupons for SUSE that it purchased from Novell as fast as it can, and in Europe, it is hurting SUSE's own sales channel. Walmart has some, too. MS can't give them away fast enough.
Why? Because GPLv3 is on the way and they have to be used before it appears.