Interesting thoughts from ITWire:

Well if Gates believes that Apple’s claims about Vista and Macintosh are a pack of lies he obviously thinks that they’re powerful lies because he appears worried. And why wouldn’t he be?

The part about a Vista upgrade being major surgery and the PC guy offeing to donate his peripherals if he doesn’t come through it has some real elements of truth.

Refering to the new I’m a PC, I’m a Mac ads (also in HD).