AT&T Subsidizing $402 on the Dell Vostro 1520

Given that laptops cost barely more than high-end smartphones, and that data plans bring fat margins to wireless carriers, it’s not surprising that they start subsidizing computers too. If you accept to get a 2-year contract at $60 per month (before taxes and fees), AT&T will subsidize $402 ($282 instantly and $120 via mail) on a computer that’s worth about $1000 in its basic configuration. What do you think of that?