Ross Mayfield considers the commoditization of software from a financial perspective. The analysis is particularly revelant to companies who are involved in open source activities, and those selling x86 hardware.
Lots of interesting ideas here, than can be applied in other places.
How about in the DELL vs HP fight, which is covered in this interview will Keith Rollins, CEO of DELL
[PHP Everywhere – Thoughts on PHP and other programming technologies by John Lim]