I also agree with several positive comments, in particular on HP, and this one on the etailer NewEgg.com:
"Newegg - ROCKS. rarely ever have an issue, but the one RMA I had with them was as easy as could be. Since I don't use Dell or any other commodity box pusher for my systems (custom build them myself), I need a reliable source for my PC parts and one that takes returns. Newegg does that perfectly. And for less then anyone else I know."
Newegg recently accurately (and courteously) responded to a mail query I sent to them on a new product in less than a day.
In short, my favourite comment came from one comment on Customer Service: "It is work, but it is not Magic." And I've found their fulfillment and delivery to be stellar.
(here's the URL... http://www.informationweek.com/blog/main/archives/2007/06/does_customer_s.html)