Toshiba nevers outsources its whole design to others. The compal team is integrated with engineers from Toshiba. Toshiba always has the final word.
Moreover, much of what compal has learned has come from Toshiba
1) You can not a warranty from Toshiba as the unit is refurbished by Best Buy
2) You can definately play games on it.
What price and features can you get from the Dell?
If you are not looking for MCE features, get something else.