While we've all been speculating about whether Dell is working on Android netbooks, the computer hardware and software vendor was busy bundling open source applications to offer to small- and medium-sized business (SMB) customers looking for low cost alternatives to commercial software. The pre-configured "SMB-in-a-box" software is only available in the U.S. for now, but Dell expects to lauch a similar offering in Asia by the end of 2009.

Shortly after firing up my laptop, located just a hair closer to the State House in Boston than the Route 128 "Technology Corridor" that winds around Waltham, I stumbled across an opinion piece by Black Duck Software's Peter Vescuso for Mass High Tech on the financial benefits of open source. While Vescuso's Massachusetts-centric angle is due to Black Duck's location and the recent rumblings that the state is losing its "tech edge," his points are pertinent to any geographic region and take a holistic look at the financial benefits of open source.

It got me thinking. Industries and markets are inextricably linked, and when one experiences a significant downturn, it ripples through connected markets, and the markets connected to those markets. Vescuso touches on the financial benefits of open source software -- the infrastructure is already there, established, and strong, and the open, accessible code eliminates "wheel re-invention," allowing developers to innovate and experiment.

The Wall Street Journal is reporting that IBM is currently in talks to purchase Sun Microsystems. The acquisition is not a foregone conclusion, due in part to the very different corporate cultures in the companies. Some believe this tension will ultimately help both companies succeed, if they can just get through the talks.

The acquisition could take place as early as this week, and it is speculated that IBM could pay over $6.5 billion for Sun. Sun's recent financials have been more than a little disappointing, and this purchase would take a toll on IBM's profits in the short term. Business isn't solely about the short term, however, and I can't help but agree with the WSJ, CNet's Matt Asay, and at least a few of those involved in the talks that this acquisition would be a positive one for IBM, Sun, and open source in general.