I've always had good experiences with the Dell Developer edition laptops but I don't have enough datapoints to say it's definitely the best option. For desktops

I've always had good experiences with the Dell Developer edition laptops but I don't have enough datapoints to say it's definitely the best option. For desktops, generally getting Linux preinstalled is not a big deal as long as you do a little research to make sure it doesn't have some bleeding edge card or chipset that isn't well supported in Linux yet.