The advertisement showcases a potential laptop customer entering into an Apple Store just to be disappointed by the high price tag on Apple laptops.
The customers ends up going for a HP laptop.
The advertisement does not highlight any specifications of the HP laptops but it is pretty clear that the product is not a high capability machine.
Microsoft highlights the fact that Apple products are generally much higher than Windows powered machines.
The company however does not reveal the price difference between what they have to offer to customers.
If they were genuine in their advertisement campaign, we had like them to compare the prices of Mac OS X compared to Windows Vista and prices of Apple iWork compared to comparable MS Office suite.
Apple has been targeting Microsoft since a long time in their ad campaigns. Now that Microsoft has added fuel to the fire, it would be really interesting to see how Apple responds if they indeed do so!