Eugh, I *hate* those ads. They are childish and asinine. Apple don't need to stoop to such tactics. All they need to do is show people that they can do everything they do on their PC with a Mac (for those who don't want to switch because they don't think they can work on the Mac) and also show the benefits (to show people why it's worth switching). Those ads are just poking fun, which is not very classy.
Now the BSOD on the screen of the Windows Server icon in Leopard is a different story ;-)
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moto