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Dell Technologies founder and CEO Michael Dell is in contract to buy an under-construction penthouse at One Dalton, which will be Boston’s tallest residential tower when completed, according to people with knowledge of the deal.

The penthouse is in the Four Seasons Private Residences One Dalton Street. It is one of three penthouses, all on the 60th and 61st floors of the building. One penthouse went into contract for about $40 million last year, developer Carpenter & Company said at the time, and another went on the market…