Checking my Dell AL440LX board, it is missing those components entirely so I can't suggest values sadly.
My current guess though is that they're connected to the FAN2 header on the mainboard since only that and the Line-In header are not populated on mine. That makes sense since those are power components that could be PNP transistors or perhaps P-channel MOSFETs - and probing around the FAN2 header middle pin does connect to the top pin of Q2F1 I think.
The attachment IMG_3368 (Custom).JPG is no longer available
The attachment al440lx-fanheaders.png is no longer available
Check out these pinouts in the manual, the main CPU fan is hooked straight to 12v but FAN1 & FAN2 say it's the FAN_CTRL line instead. I think this board could shut off these two fans when in a standby state or something.
The thing is, fans from the era did exceed what some of these headers were able to provide and it wasn't uncommon to hear of broken fan headers after installing a powerful fan in the computer.
You can test this by plugging a fan into each header to see which ones work.
If FAN2 doesn't power a fan anymore, you can check the FAN1 area for two similar transistors / MOSFETS. My board has "6Z" and "PC" marked transistors in that area, that matches with the "P" marking remaining on your burnt chip.
The attachment IMG_3371 (Custom).JPG is no longer available
Curiousity got the better of me and I pulled the "PC" mosfet around FAN1 off of mine to test it, it's reading as a p-channel MOSFET but I can't find any small package p-channel MOSFETs with "PC" as a marking code so far. Perhaps someone else could suggest a replacement.
However, it should just be that FAN2 header won't power a fan anymore and the board should otherwise be fully working. Be aware that if you do replace the MOSFET, you'll also need to repair that burned out trace adjacent to it.