I don't have an issue but as I am researching this topic I wonder which terms and conditions you are qouting from. The one that I'm reading says something a little different. I quote " Delivery and Restrictions
4. Promotional e-Gift Card ships separately from purchase and typically arrives in 10-20 days from ship date via email and carries a 90 day expiration (except where prohibited by law). Email address required for eGift Card delivery. Limit of 5 Promo Cards per order and per promotional offer for PC sales and limit of 10 Promo Cards per order and per promotional offer for electronic & accessory sales. Excludes Dell Advantage rewards which are issued per qualifying purchase without limitation. Not valid for resellers and/or online auctions. Large Enterprise, Federal and Public orders are excluded from Promotional Gift Card offers". It doesn't state per customer it states per order and per promotional offer. It's rather convoluted and confusing terminology. If it stated what you wrote it would be so much clearer and straightforward. Perhaps it should be changed to the language you have.
I took it straight from the terms and conditions page section 4 see the link
You are correct. The paragraph above appears to be different, however, the terms of sale at the bottom of each page on dell.com says "Offers subject to change, not combinable with all other offers. Taxes, shipping, handling and other fees apply. U.S. Dell Home new purchases only. LIMIT 5 DISCOUNTED OR PROMOTIONAL ITEMS PER CUSTOMER."
Free shipping and handling offer available in Continental (except Alaska) U.S. only.
Availability of electronics and accessories varies and quantities may be limited.
Dell reserves the right to cancel orders arising from pricing or other errors.
Thanks for bringing it to my attention, hope this clarifies things.