While Spider-Man 3, the Blu-ray movie, is not that hot anymore, Ratchet and Clank: Tools of Destruction is certainly a must have title, not just for the PlayStation 3, but for any system out there, so this bundle sounds like a pretty good offer, given that there's a HDMI cable inside too. Here's what the bundle includes, just as accessories.dell.com lists:

"High-Definition Spider-Man3 movie on Blu-ray Disc
Internal 40GB HDD for storing your games, music, and photos
Built-in Blu-ray player
Cell Broadband Engine advanced microprocessor
SIXAXIS wireless controller
Ratchet and Clank Future: Tools of Desctruction
High-Definition Multimedia Interface (HDMI) out for 1080p resolution
6 ft HDMI Cable
Internet ready with built-in wireless network connectivity (Wi-Fi)
Two USB ports
Free access to the PLAYSTATION Network, including online gaming, the PLAYSTATION Store and much more

What's Included:

Game system
Sixaxis wireless controller
The game Ratchet and Clank Future: Tools of Destruction
AC power cord
Audio/Video cable (HDMI or Component cable sold separately)
Ethernet cable
USB cable
Startech 6ft HDMI Cable
Spider-Man 3 on Blu-Ray"

DELL also clearly specifies that the 40GB version of the PS3 does not feature backward compatibility with PS2 games. The message is also written right on the console's package.

Since Sony has discontinued the production of the 60GB PS3 (after that of the 20GB SKU), launching the 80GB and 40GB SKUs, things have been looking up, and mostly because of the latter. You see, although the 40GB PS3 doesn't feature backward compatibility with PS2 games (not that the 80GB SKU is any better), its attractive price and everyone throwing it at you as a bundle has made it a more attractive system.

After all, whether you're a film fanatic or a hardcore gamer, Sony's PS3 satisfies your every need, and at a much more attractive price recently. Still, PlaytStation Home is something that few people know about and until Sony launches it properly, the PS3 will still lag behind its competition. Games are of course another problem but it's just a matter of time until the PS3 has its own big library of titles to show off with.