Dell should market their phone as business device.
They can utilize existing government and enterprise contracts. These contracts take a long time to secure. Once they are in place, it’s relatively easy to push something in — in this case, to add a mobile devices agreement. If they are already using blackberry, they can cancel.
Dell’s choices for OS are: develop their own (bad idea, since Dell does not make software), use Windows Mobile (this is not a good choice, because there are already lots of phones using Windows Mobile. Adding another to the market is not a compelling offer. Most phone using Windows Mobile are made by HTC.), so go with Android.
The G1 was marketed as a consumer device to compete with the iPhone. If they use Android, they’ll be the first to target this platform at business users, which will be good PR.
Beyond that, consumer confidence in Dell is waning, as Apple and HP are growing stronger. When Dell tried to compete directly with the iPod, they sucked.
Go Android. Go business.