Apple > Microsoft

Apple designs software, as well as manufactures a wide variety of products, like MacBooks, iPods, iPads, iPhones, iMacs and the list goes on. Microsoft does not manufacture any of it's products. Microsoft is almost strictly a software company. There is no Microsoft "Win Mini", or "Winbook", or "WinPhone". Manufacturers like Dell, HP, Acer, Motorola, Gateway, Asus, HTC, etc. use Microsoft's software (i.e. Windows & Windows Mobile) to contribute to the PC market. Microsoft itself doesn't manufacture very many products, Apple does. This is the fundemental difference between the two companies. Therefore, comparing Apple to Microsoft would be like comparing apples to oranges.