Looking at the 2 links, I would go with the Dell. But that's only because I've heard about problems with Gateway. I've never had any of them myself, but I almost bought a Dell one time if that counts. But I don't think you can go wrong with any decision if you get the repair/maintenance plan. Good luck with your decision.

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*2010 X5d - Space Gray/Black Nevada/Dark Bamboo|ZPP|ZAP|ZCW|ZTP|ZRC|322|328|386|4NC|4UB|655 |6FL
~Ordered 8/27; Production began 9/28 at 12:20pm; Completed 10/7; Delivered 11/4!~
*2008 535i Black/Black - Dinan Exhaust & S2 Software
*1995 318ti Clubsport - Hellrot Red (autocross/fun car!)
Past: 2005 X3 3.0i; 2009 335xi