Yeah, Dell has owned Alienware for over a year now, but:
Texas-based Dell said Alienware would operate as a standalone division, keeping its brand name.
Basically, they don't want to mess with a good thing, they just want money it brings in.
The only ABS I knew before today was Albino Black Sheep, however, after checking out the ABS computers site, I have to say it looks kinda cheap. Lots of pictures that have been stretched bigger so that they look crap and they (badly) copied the Falcon-NS cross hair for selecting links in a flash section half way down the page.
Still, the website doesn't necessarily say anything about the business, but since their site isn't anywhere near as polished as Falcon-NW or Alienware, it just seems that they don't care about, or at least don't pay much attention to, the details.