R. Kay sounds like the sort of bloke you want to punch in the face, 5 minutes after meeting him.
After nigh on 20 years of PC/Microsoft and 2 years of Mac/OSX my analogy would be Windows is like buying a pair of cheap shoes, a size too small you see in a sale - initially nice, followed by years of pain. Mac/OSX is like paying for a pair of handmade Brogues, a little pain in the wallet maybe, but years of walking on air.
MS hardly need to pay Kay for drivel like this, 97% of computer buyers are clueless (the other 1% need DirectX 10 and build their own). The first thing most PC buyers will tell you is how cheap their PC was, followed by some specs - 320gb of memory, dual channel processors, 4meg DVD player, or whatever the PC World salesman told them.
Best 3 thing about my Macs, 1. Silence when on, 2. Hibernate properly, instant on. 3. TimeMachine.
What I hate about my remaining Windows boxes, 1. The fucking racket coming from the fans. 2. Waiting for them to boot. 3. XP throws a wobbly, just as I'm pondering doing a backup.
Bottom line is this: As a professional Web Developer, using Macs/OSX are worth at least £10k a year to me in productivity, MS would have to pay me £20k a year to use their shite, so Kay can put that in his spreadsheet next time and see how the numbers balance.
Life's too short to wear shitty shoes, drink cheap wine or use a crap OS.