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Linux lacks the same level of security assurance as Windows, because it lack a systematic and centralized "watchdog" to issue security patches and updates. It is important to note that Microsoft considers security to be an industry problem, and believes that Windows is not alone as a target for hackers. Linux developers have not, to date, applied the same level of rigor to their security-related development
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Windows Server 2003's newly redesigned web server (IIS 6.0) outperforms Linux/Apache in both static and dynamic workloads, and as application server vs. Linux/J2EE
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What to say versus what not to say when competing against Linux:
1) You just don't understand the risks involved when deploying Linux within your organization
2) Microsoft has lower TCO than Linux according to this research conducted by IDC
3) Linux will not meet your business needs
4) You said your organization is having issues managing a diverse and mobile workforce. Is security an issue for you?
5) Microsoft is the ONLY vendor who can give you a roadmap for the future