Apple's ads were indeed confusing and unclear.
Microsoft's ads made a perfectly valid point. Whether or not Apple were referring to the users or the machines is beside the point - they were still portraying Macs as "hip trendy" machines, and PCs as "boring business machines".
Which might have made sense about 15 years ago - Commodore would have done well to run an advert like Apple's, back then - but as always, Apple are about 15 years behind the times, and now the idea is laughable. As Microsoft points out, PCs are everywhere, and used for all sorts of things, by all sorts of people.
I'm not sure what I find more absurd: 15 years ago, the Mac and PC users who looked down upon Amiga users because they viewed their machines as "serious business machines" and Amigas as "machines for having fun", or now, the Mac users who look down upon PC users because they view their machines as "machines for having fun" and PCs as "serious business machines"...