Tom Adelstein has a discussion on Microsoft's Get the Facts campaign.

In case you think you've seen it elsewhere, it's also covered at digg.com and there's a shorter piece at O'Reilly's Linux Dev Center.

I've talked about the problems with the approach Microsoft is using on Get the Facts before. Some of the points Microsoft makes are perfectly valid - but only from a very specific (and often unrealistic) position. Therein lies the major problem with the approach and the TCO studies which it uses to support the point of view.