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Older models had this too:
 
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An interesting wrinkle is that if you buy a 24" iMac with the VESA mount and then later wish to go to the stand, it can be done (for a fee) by Apple. And I believe you can go from stand to VESA. Evidently they just swap out the back shell as the hardware is built-in to the shell so it is easier than the Intel models.

So you are no longer locked in to your choice and have to completely replace the machine if you change your mind (or use one of the third party VESA options that clamps onto the stand).
 
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