OSDL Declines Linux vs. Windows Study

Microsoft approached the Open Source Development Labs at the LinuxWorld Conference and Expo about carrying out a study to compare its operating system with Linux, however the group balked at the idea saying it would likely be used as fodder for anti-Linux marketing.
http://www.betanews.com/article/OSDL_Declines_Linux_vs_Windows_Study/1125512128