I think Phoenix is just creating FUD, so they won't be totally squeezed out as Windoze migrates to 64bit EFI-booting boxes.

Its easy to forget that PCs are "universal" computers, and the PC software market is unique in this regard. There are plenty of hardware manufacturers who sell (or want to sell) limited purpose devices. PC software (and firmware) companies cannot compete directly (unless they also sell the Operating System) If you want to access email, or chat, or use a word processor without waiting for the OS to boot, some company is surely selling non-PC to do this, probably with extra bells and whistles, too.(cell phones/iPhone being the latest and most obvious) Although many office drones would find it convenient and cheaper not to have to buy and carry yet another palm/blackberry/organizer/kitchen sink, the market won't let it happen.
Phoenix can't make money off bypassing the OS. Even if Microsoft didn't block them somehow, they couldn't compete against terminals, internet clients, and various non-PC devices.

Ambivilent- adj. pulled in two different directions simultaneously. You have all sorts of criticisms, but you also have comprehehnsive, detailed knowledge of the intricacies of Apple hardware specs. You open such a wide door for disagreement that it sounds downright trollish. I don't get the "idiot accountants" remark- who is being cheap and why are they idiots? Why do I bother?