Toshiba laptop BIOS made by Dell?

I had the opportunity to examine one of my friend's new laptop. He bought a Toshiba A200GE-1F9 and it was preloaded with Windows Vista Business. He complained to me that the OS is really slow and he would wish to change it back to Windows XP Pro. I told him that if he were to do that, he would have to pay for a new copy of Windows XP Pro as it was preloaded with Vista Business.

Eventually he bought a full version of XP Pro since he was told that the upgrade version will not work on an OS which is not as advanced as Vista. Well, eventually I installed the windows XP Pro for him. I was really shocked to see the following. On going through to the system properties, instead of showing that it was a Toshiba, the BIOS showed that the particular BIOS version which was currently installed is actually coming from Dell! I am pretty sure that I was not wrong. Hum... Since when Dell manufactures BIOS for Toshiba?

This is something new to me so I would have to take a look. More to come.