If your friend does go the Dell route, here's what they could get for under $800:
Dell Dimension 8200 for $755
$999 base price as configured below
-$75 Dell coupon
-2% eBates.com
-$150 MIR
-FREE UPS Ground Shipping
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$755.52
You get your choice of a free 16/10/40 CD-RW or DVD-ROM. Buy the other from Newegg.com and you have a decent system for barely under $800.
Processor: Intel Pentium® 4 Processor at 1.8 GHz
Memory: 128MB PC800 RDRAM
Keyboard: New Dell® Enhanced QuietKey Keyboard
Monitors: Video Ready w/o Monitor
Video Card: 64MB NVIDIA GeForce2 MX Graphics Card with TV-Out
Hard Drive: 40GB Ultra ATA/100 Hard Drive
Floppy Drive: 3.5 in Floppy Drive
Operating System: Microsoft® Windows® XP Home Edition
Mouse: MS IntelliMouse®
Network Card: No Network Card Requested
Modem: 56K Telephony Modem for Windows® XP
DVD-ROM or CD-ROM Drive: FREE UPGRADE! 16x/10x/40x CD-RW Drive with Roxio's Easy CD Creator®
Sound Card: Integrated Audio with Soundblaster Pro/16 Compatibility
Speakers: Harmon Kardon HK-195 Speakers
Bundled Software: Microsoft® Works Suite 2002 with Money 2002 Standard
Virus Protection: Norton Antivirus® 2002, 90-day introductory offer
Digital Music: Dell Jukebox powered by MusicMatch
Digital Photography: Dell Picture Studio Image Expert® 2000
Limited Warranty, Services and Support Options: 1Yr Ltd. Warranty- 1Yr At-Home Service + 1Yr Phone Support
Internet Access Options: 6 Months of America Online Membership Included
Free Quicken 2002 Suite: Free Quicken 2002 Suite (includes Turbo Tax Deluxe)