Personally, I think Dell is trying to give us the shaft on the $100 MIR. They seem to be trying to pull the wool over our eyes; they don't respond to the MIR question and re-created our orders just in time to miss the MIR offer. They had three weeks (or one week after the "call" to honor the cancelled orders) to re-create the orders, but only manage to do so after the offer ends. Sounds suspicious to me.
If Dell is taking this initiative to reconcile their error they should do it right and win over the customer. I guess they want to be sneaky and avoid the issue of the MIR, so they can at least say they offered the system at the said price. Too bad it's not the same final price. This issue of avoidance is bad customer service / relations, and definitely doesn't help their image after the fiasco.
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Yes, this horse is dead, but let's beat it some more.