it's pretty pathetic, Microsoft ignores quite a lot of relevant stuff here, while grasping at the few straws sticking out the edges. Again, open source means people can see your mistakes. Even if linux was a company, agressively trying to poke holes in Microsoft's software, they would have a slightly harder time due to not having the source code.
Also, Microsoft are trying to have a fight with only one person involved! Linux is not a company! It will not fight back! It is not even in competition with windows! Plus, why does Microsoft immediately use NT in all its arguments, despite probably selling a lot more copies of 9x? (i am guessing that this document was written before they announced that they were no longer supporting 9x)
It doesn't make sense.