Vista vs. Ubuntu

So after a nearly exhaustive internet search, I have discovered that it costs $100 less to get a PC with Windows Vista than it does to get one for Ubuntu or no OS (with otherwise same specs). Prove me wrong! This is crazy!

1) Buy a cheap machine that comes with windows
2) Videotape yourself rejecting the Windows license agreement
3) Install Ubuntu instead
4) Send video to your PC's manufacturer
5) Profit!  Yes, I mean it, you get the money on Windows back!