Evil Empire on the defensive?

Dell looks close to collapse, which would be more bad news for Microsoft's image. (3 months ago: net tangible assets zero and falling; accounts payable more than 3 months sales; 6 weeks ago: falling demand warning). Notice how this is announced one day before Dell's quarter end? I wonder if there's been a linked financial transaction to save Dell's numbers for the quarter with some Microsoft assisted cash/receivables smoke and mirrors.