>Apple’s computing hardware, and the software development behind OS X, actually cost more to manufacture.

Does Apple really spend more on software development than Microsoft? It's slightly plausible that they spend more on items specifically related to home users and designers, but overall?

This link: http://www.tuaw.com/2008/11/07/apple-adds-staff-boosts-randd... has Apple spending a little more than $1B on overall R&D, and this one: http://blog.seattlepi.com/microsoft/2008/08/04/charts-micros... has MS spending about $8B.