is that what you think the gov is paying ... or any enterprise customer?
$310 per seat for the OS? Certainly not my gov, but maybe yours.
The POINT IS these price points are more valuable COMPARATIVELY than they are for making the revs projections you put forward.
Don't think for a second DELL or MSFT or anybody is pulling the 310 per unit listed on the DELL site for the MSFT XP Pro OS.
It is simply not what is going on.
Snackman's "we're at 36-37" comments have nothing to do with the underlying reality, this software is going to be bundled, packaged, combined, recombined, etc for any variety of price points which may well vary in the range of 5-10 fold. You grabbed the $60 high number and ran with it. Not a good path to a p/e IMO.
That is the point of my content. I'm going to asume that neither you nor Snackman buy or sell much software.