Hi Mikkel --
Both vendors have generally gotten away from making
seat counts the focus. I think Microsoft is claiming
130 million, and IBM claims about 113 million. The
problem with seat counts is that they are completely
artificial... unaudited numbers.
In terms of numbers to bet on, you could do well with
the Gartner market share numbers. They report IBM as
having 46% share, Microsoft at 44.2%. These
percentages are based on revenue, not seats.
Those numbers are reported publicly at
http://www.cmpnetasia.com/ViewArt.cfm?Artid=24452&Catid=8&subcat=83
Hope this helps.
--Ed
