Apple already sell a relatively cheap desktop computer in the mac mini. I don't think they could make anything much cheaper without digging into their margins.

Apple already sell a relatively cheap desktop computer in the mac mini. I don't think they could make anything much cheaper without digging into their margins. Microsoft's value in the business market is their suite of server desktop & cloud products and the integration between those. Adding all of that stuff to OS X would be a big undertaking and would probably take away a lot of the simplicity of the Mac.