Check the SATA Mode in BIOS Setup (reboot and press F2). Change it to AHCI if it's set to ATA. See page 160, here. Be sure to save the change before exiting setup.

It is set to AHCI, however, the problem persists.

Sorry that didn't help...

Look at Boot Mode in BIOS setup and try changing it to one of the other options, if any are available.  

Others have had similar problems on this model so you might search these forums to see if a specific fix has been posted.

Follow up...

If you find an option for "Secure Boot", possibly under Boot Mode in BIOS Setup, set it to DISABLED, save the change and see if it boots now.

After an almost two hours phone call with DELL (during which they very openly admitted that they have very little to no knowledge regarding Windows 8) it became obvious that DELL would be unable to provide any advice to fix this issue.

UPS will pick up the PC next week and DELL will refund the entire Euros 1.960 that I paid.

A brief but nevertheless very unpleasant one time experience as a DELL customer.

Verry sorry to hear that....

It's possible the BIOS update destroyed the motherboard. Won't they send you another system with the latest version of BIOS already installed?

If you want to give it one more go, try clearing BIOS settings by the procedure on page 164 of the manual, and then set SATA mode to AHCI.

Hope you find another system that meets your expectations.

I had the same problem.  My 2 hour old machine would not boot in to windows after I updated from A06 to A09.  I ended up getting it working by entering the bios, and selecting defaults (F9 from initial bios screen, then F10 save).  This allowed me to boot back in to windows 8.  Hope this helps :-)

This worked for me. Thank you so much, I almost died, that was scary. (New BSOD, however is pretty cool looking)

Thanks for the info. I had the same problem but thanks to you I did not waste hours trying to get Dell to sort it out. What a disgrace!