Based on concepts like "user cost" or "cost of ownership" Microsoft has just started a war against Apple advertising rule.
Points put forward opposing the design of the computer viewed by Microsoft that is based on some hardware (computer) cheap and soft drinks at high prices.
Apple's marketing policy is to provide a cons expensive computer, provided at no extra cost with a variety of software services accessible via Internet and / or interacting with other branded products. This high price is also known as the "Apple tax". What makes Apple computers more than just a computer.
More ... :
CNET - Microsoft: Mac buyers pay Apple tax (13 October 2008)
ZDNet "I'm not cool enough for Mac" (March 29, 2009 )
U.S. Site Microsoft, "How to choose a PC?"