"Linux vs Microsoft studies are old hat. One camp gets hold of a
so-called analyst (who happens to be paid by one company or the
other) and when the study finally sees the light of day, it just
happens to support one platform over the other.
"Given this background, it is not surprising that an offer by
Microsoft to the Open Source Development Labs for a jointly-funded
study into the merits of Windows vs Linux has been met with little
enthusiasm from the latter..."