This article says pretty much the opposite of what all the Microsoft advertising and rhetoric says, Linux lowers TCO.
We talked to independent analysts, developers, and IT company executives. They all pretty much agree on one answer to the question: Yes, generally there are fair to good TCO savings with Linux -- sometimes huge savings. But variables in every organization's mix will determine exactly what that monthly, quarterly, or yearly savings will be.
Surprising to anyone? Someone should tell these guys that maybe their "independant third party" tests were biased.