Win 7.64 Rebooting (Critical Error 41 Kernel-Power)

I have a brand new Dell XPS 8100 with Windows 7 x64 Professional. I keep getting random power losses where the computer turns off then after a few seconds starts back up again. The computer instantly shuts down as if the power lead has been pulled out. There are no errors or BSODs, the event viewer is showing Critical Error 41 Kernel-Power. When the computer does go off, the LED on the motherboard and PSU remain lit.

I have tested the PSU with a multimeter and the results are showing its healthy. The video card and memory has been re-seated. Dell have been out to replace the motherboard and heatsink.

I have re-installed Windows 7 using the recovery dvd so this should rule out any faulty software or drivers. RAC has been disabled in the task scheduler which didn't help.

I see from google there are a lot of people with this problem, many of which went unsolved. I would be grateful for any help.


Update: I have ran on OpenSuse Live DVD for the last 4 hours without any problems. I rebooted into windows and within minutes the computer powered down again. I don't this still doesn't identify the problem but IF it was a fault with windows 7, what could it be? I want to try tweak windows 7 before I go asking for a replacement machine.