IBM (now Lenovo) does make the best travel/business laptop out there bar none; they are tough as nails. If you expect to see a lot of travel with your system, then the extra $$$'s spent on it will definitely pay off. I've taken IBM models since the 770 came out on trips that are full of sand, saltwater, humidity and the beatings that luggage takes on train and bus trips throgh Europe and haven't had any serious problems so far.
If it's to be a desk queen and will be spending most of it's time sitting in one place and rarely moved about, then pick your poison. One brand is probably just as good as the next (sans Dell), though I must admit being mesmerized by the Sony VAIOs. Their screen quality is just gorgeous...
I hear tons of complaints about Dell laptops, or at least about the one's that see a lot of travel. My own previous experience with them years back has me shying away from their notebook products for the most part, though I'm sure you'll find a rabid Round Rock disciple somewhere that will come to their defence.
