that's the dumbest idea I have heard in a long time. Proprietary hardware, filled with oil? All for what??
PC power is cheaper then ever before... the performance boost by supercooling can easily be bought by adding cores or with a grid setup.
Heck... last week I saw a post about a guy building a 186gigaflop PC using a filing cabinet from IKEA. 6 mobos, 6x Quad Core Procs (24 processors), 48gb RAM. Uses 400w (allegedly!)... This kind of thing is much more interesting to me than a proprietary oil soaked rig...
Did you see the DIY version using standard pc hardware, mineral oil and a fish aquarium??
http://www.pugetsystems.com/submerged.php
Or this one with cooking oil:
http://www.tomshardware.com/reviews/strip-fans,1203.html
I'd say these guys better live it up on their venture capital money, I doubt there is a market for this type of machine.