I'm not a fan of MS or Apple
But, the point of the MS ads seems to be that you have a greater selection of laptops (specifically) in the under $1000 price range when you look at windows machines vs apples, and, that due to that increased competition, the hardware >in that range< is better value for money than on the apple side.
After reading all the people saying "oh this is so true" and "this is total BS, MS are lying liars" I figured I'd do some non-scientific investigation. Simply, taking the lead from one of MS's ads (the one with the kid), I looked at prices that Best Buy has for both.
In the under $1000 range ONLY.
Mac has 1 computer in this range. a Apple® - MacBook® with 13.3" Display - White for $999.99.
MS runners have 5 computers in this range (in laptops, only, not counting netbooks). They range from $929.99 to $999.99.
So it looks like the claim of greater range of competition is accurate. So, next I looked at the variety of hardware involved.
The cheapest of the MS laptops has the same size screen, faster CPU, double the memory, over double the hard drive space. Both have Nvidia graphics chips, however I'm not certain on the relative strengths of each. Both end with Ms, so they are both meant for mobile use (no surprise) the mac one is a GeForce 9400M, while the Samsung one is a 105M.
Looking at the remainder of the MS laptops, it seems that they all, predictably, have better stats in one or more ways, than the cheapest of their ilk... and thus better than the mac.
Thus the assertion that you can get better value for money in low end laptops when buying MS-running hardware than a Mac holds true. But we all already knew that, I think.
Now, to the prices displayed. I only recall one actual price displayed on the commercials that I've seen. It could be that I was just unobservant, however I only recall them showing the register once... it had a price of $699 on it as they were saying that the total came out to be less than $1000 for everything. This is slightly misleading, I suppose, however, they didn't actually directly say that the laptop cost $699... any more than apple ads directly say that ALL PCs are virus ridden hell-traps of permanent drudgery, so I'll give them the same pass that apple gets: you're both a bunch of marketing liars <shrug> welcome to the pack with every other major company.