Making money out of Open source should not be restricted only to big companies like IBM or HP.
Actually, even nimble players and assemblers can make more than a few pennies out of selling open source aware computing solutions.
With Microsoft Windows XP home operating solution costing around £50, open source can be a real boon for small computer manufacturers for whom every penny counts.
An Australian business has published a report called 'Cybersource System builder Margin Doubler Toolkit', which aims at helping smaller system builders improve their margins while letting people discover open source solutions.
While many implemented such solutions, to my knowledge, no one has gone as far as Cybersource in methodically planning how to do it and giving more than a few hints how to easily double your profit margins.