I work at Best Buy (insert boos and hisses) and I was doing some Microsoft ExpertZone training.
... during my training modules, a "Linux vs Windows 7" module appeared. Here are screenshots of the lies Microsoft is portraying.
Okay so here's where it starts getting bad. [bogus claims that gnu/linux won't work your ipod, do video chat, play World of Warcraft and so on]
If you have been paying attention, you know that the first slide is a lie. Windows 7 won't provide familiarity, choice, compatibility, or peace of mind, really. Windows 7 is a service pack for Vista that comes at a cost to your freedom and privacy. Best Buy is in for a world of hurt if they believe what Microsoft is telling them."
Developing and R&D are not one and the same.
R&D departments produce a prototype proving something works. Engineering departments make an implementation of that prototype which is tested, contains documentation, nice icons and backgrounds and has good performance.
E.g. Xerox PARC invented the windowed GUI and the mouse. Windows is for a large part an implementation of that invention
So 60-90 million dollars to produce the gold master CD/DVD are mainly production costs, not research and development.
In every non-trivial program there is at least one bug.