For family and friends this is my rule of thumb:

I send them to their local CompUSA or Best Buy or Good Guy - the reason being is that they can carry in their system and have it fixed there, or return it easily. If they are computer literate and have the capacity to sit on the phone for support and follow instructions, then Dell first, second Gateway.

I always tell them to get an extended warranty from the store and build personal rapport with the sales person... Tow their kids around and tell them that this nice person is going to help them with their purchase (of couse, you should come prepared with the model in mind). Also, buying locally is cheaper unless Dell/Gateway is running one of their no shipping charge special... Since they most likely will charge taxes.

Me? I go for the Dell.... All my family members that their work/school environment requires computers have Dells. Those members that use it for recreational purposes/home use - off to the local store they go and I have them install VNC for me to support.