I'm not sure I understand what your issue with the Dell is. I mean I have a Dell XPS 15. It's... fine, I guess.
As for the so-called "Apple tax", I just don't buy into this. I mean I miss the glory days of the 2011-2012 Macbook Airs. These were so cheaply priced they destroyed the competition because no one could produce a similar spec laptop at that price point. But then the numbers men decided dropping the average ASP for Macbooks was "bad" so they had to invent new features nobody needed or wanted to drive up the cost (Touchbar being the poster child) but for the hardware you get, it's actually pretty good. Or it was.
> Is it impossible to make a laptop better than Dell or Apple?
It's clearly not trivial.
> Google: how much goodwill would you receive through developer love?
Based on the bubble that is HN the answer is clearly "absolutely none". Just look at Chrome adding DDG as a search engine option. Where in that thread do you see people saying "this is great"? No, the top comments are littered with theories about how this is just an effort to avoid antitrust or other such ulterior motives.
I guarantee you that if Google produced the laptop that you and 22 other people would buy you'd hear nothing but complaints about it.