If you listen to the recent critiques of Microsoft's ad campaigns, it seems like the fourth time is going to be the charm. First Microsoft delivered the Seinfeld-Gates disaster, then the "Mojave" and original "I'm a PC" snoozefests. This time around, though, Microsoft is gaining traction with the idea that Macs are overpriced and the "Apple Tax" is not worth paying. There's just one little problem with this approach: it belittles Microsoft's contribution to what makes a PC.There have been three ads in this latest campaign so far. They all follow the same general recipe: An average computer user needs a computer, and Microsoft will pay for it if they can find one that meets their requirements for under a certain price point. In the first commercial, "Lauren" was looking for a notebook PC with a 17-inch screen for under $1,000. The second commercial featured "Giampaolo" who wanted an even beefier configuration for less than $1,500. The latest spot features "Lisa and Jackson" with another $1,500 budget to buy the computer of their dreams.

These ads focus almost exclusively on the hardware specs of the notebooks, although they occasionally make vague references to the kind of things the buyers want to do, like gaming. There's no mention of the role that Microsoft plays in the design of a PC. It's almost as if the operating system makes no difference. Yet we know it can make a big difference; look at the mayhem that ensued with the change from XP to Vista. Plus, if operating systems really don't matter, why do something like 80 percent of netbook users prefer XP to Linux?

It seems like Microsoft is playing a game of reputational chicken with these ads. Their message seems to be that computers are a commodity and the only questions are about things like screen size, hard drive capacity, and battery life. Windows doesn't matter. So folks, when you need a cute little netbook, go out and grab a Linux-based model; you won't pay an Apple tax or a Microsoft tax. If you want a really elegant example of industrial design at a price premium, buy a Mac. If you can't afford that, you can settle for a PC. I hear the hardware is a bargain, at least.