Windows beats Linux. Really????

This is the recent article published at india infoline

http://www.indiainfoline.com/news/news.asp?dat=61173

Comments:
Not going in the technical aspects there are some points to ponder on

It talks not of deployment but only of "updating Microsoft and open source software"
The articlementions that the study is of one of the factors of TCO so no comment should be made on Linux Vs Microsoft by the website that
Windows beats Linux

It is not right to compare Microsoft with Linux ,but it should have been compared with a specific distribution that also has technical support with it like Redhat Enterprise because these organizations provide support/patches to its customers same as the way Microsoft does.

And this line concludes it study "The study concludes that even when a greater number of patches are deployed for Windows, the costs are lower because it takes about half as much effort per patch to complete the task."
Well what can be said about this ?

Also what type of report can we expect when a company is funded by Microsoft to carry on this study

I do not object to the such studies but the manner in which they are carried out to suit the results they want.