Update November 3rd @ 2:20pm: As noted in the comments, the video and article are back from 2014. As I said in the article, the concept was teased in Adobe MAX, but I must have found an old source and misread the date. I've also embed the new video just below.
Original post below
Adobe MAX started yesterday, and Dell used it as a venue to announce their Smart Desk concept. While it draws comparisons with Microsoft's Surface Studio, especially with their dial-based input accessory, it's unclear whether the similarities stop. For instance, while they promote how it uses “Dell Precision workstation performance,” they don't explicitly state that it is a PC itself. Unlike the Surface Studio, it might be a peripheral to be paired with a full desktop, which its thin profile suggests, unless it requires a specific device that's just not pictured.
I mean, it would be possible to fit a laptop into a twenty-some-inch tablet that's designed to permanently sit on a desk, but, unless the software requires deep OS integration, you would think that going the Wacom route would be a win for both parties. While powering hardware wouldn't be an issue, you would still need to use slower-for-the-price laptop components to dissipate heat and exist in a small volume. If it does contain a PC, it would be running Windows 10, too, because that was clearly shown on the secondary UltraSharp 27 monitor attached to it. On the other hand, the interface, while nothing about it excludes being a complex driver for everyday desktops, is the sort of thing that a company would do if they're shipping it in a full PC.
We'll know more in the future as Dell spills the beans (and probably develops a marketable product to have beans spilled over). What would you be more interested in? An all-in-one or a peripheral?