Good explanation here. I would only add that for C, the construction "as better as" would have to be "as good as". Really, if you wanted to fix C it would need to go as follows: is much better than, or at least as good as, any

KW
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I picked D too. My 2 cents is:
A) is much more better, or at least as better, as any
B) is much better, or at least as better, as any
C) is much better, or at least as better, than any
D) is much better than any
E) is more better than any

The use of "much better than" is correct, "much" is intensifier.

To eMJ
Nope, D does not change the intended meaning, because the meaning of A is wrong. We can only say "X is as good as, or better than Y". We cannot say "X is MUCH better than Y, or as good as Y". "Much" is intensifier that normally stands alone.

My two pennies worth..

A, B & C can be easily eliminated - "as better as" is the incorrect usage when comparing only two things, especially following "..much better, if not". Should be "as good as"

E can be eliminated because "more better" is the wrong because more and better are both comparatives. It can be plain simple "better" or "lot better", or "much better", or "considerably better"

Hope the above makes sense.

@Shilesh
Yes Shlesh; You are indeed right in re: the change of meaning. The text is distinctly changed from the OA. OA is only half the way jumping the well. But (to give a lame excuse), the intention is so badly expressed, that one likes to ignore it and go wih D as a matter of something that is better than nothing.
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hi KyleWiddison,

it means in this question the meaning is flawed,...if it is so please elaborate what is the actual meaning of the sentence.

thanks

SKM
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SKM-

Are you asking about the actual intended meaning (revealed in the correct answer) or the flawed meaning of the original?

KW
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The correct meaning states that users of the new Dell laptop find it to be much better than the competition. Very standard, clear comparison here. The flawed meaning incorrectly tries to combine a few of they standard comparisons. In this 'family' of comparisons you would have 'worse than', 'as good as', and 'better than'. These three options are mutually exclusive - you are either worse than, or as good as, or better than. The original tries to combine better than with as good as, something you shouldn't do, and the original even fails in this faulty combination by stating 'as better (as)'.

There could be a case when you could combine 2 of the comparisons - This home-made ice cream is as good as, if not better than, expensive store bought ice cream. In this case, the author isn't sure which of the two comparisons to choose because either could be correct. In the case of our 'Dell' sentence, however, the sentence states that the Dell computer is clearly 'much better' than any other, so there is not logical reason to include both comparisons.

Does that help?

KW
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Yes, this logic will apply to other comparison questions where you are dealing with worse than/as good as/better than (also less than/as much as/more than).

KW
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The users of the new Dell Laptop claim that it is much more better, or at least as better, as any of the other laptops currently available in the market.

A) is much more better, or at least as better, as any --> more better is incorrect English. Much better by itself already establishes that the Dell laptop is superior to its competitors.
B) is much better, or at least as better, as any --> awkward, ELIMINATE
C) is much better, or at least as better, than any --> ELIMINATE
D) is much better than any --> CORRECT
E) is more better than any --> ELIMINATE