Who is Microsoft's real competitior?

I was reading an article yesterday on slashdot about a gentelman asking Bill Gates a question about who he thinks could offer the biggest challenge to MS? Bill Gates said "Goldman Sachs"..??

The reasoning given was because he feels MS needs people with high IQ's, who get to cos. like GS and Morgan Stanley and he would like to get such talent into the organization. He does not fell IBM / Lotus as major challenges since they cannot attract such talent. Google of late has positioned itself above MS when it comes to IQ levels of employees in the organization.

Also, another point which was made was about the profit to employees ratio which reminded me of the small study which I did sometime ago to compare the patterns among services and product based companies in IT.

Product vs. Services

Microsoft
Revenues: 44.3 billion $
Profit: 36.6 billion $
# of employees: 71,000

Google
Revenues: 8.2 billion$
Profit: 3.56 billion$
# of employees: 5,680

Manhattan Associates
Revenues: 270 million$
Profits:145 million$
# of employees: 1600

IBM
Revenues: 88.5 billion $
Profit: 36.53 billion $
# of employees: 3,41,750

Infosys
Revenues: 2.29 billion $
Profit: 908 million $
# of employees: 52,700