Changing modifier keys in keyboard preference pane has no effect
I have verified this to be the case with three different USB keyboards.
iMac C2D 1.86, Mac OS X (10.6), external usb keyboard
Apple Event: May 7th at 7 am PT
iMac C2D 1.86, Mac OS X (10.6), external usb keyboard
Changing modifier keys in keyboard preference pane has no effect