It is not just the low cost of entry but also the cost of change.  

The way technology is changing it is cheap to change to double the
technology in two years. 

When you add another processor to a sun box the only cost is the additional
processor.  No software increase and no license changes.

You have more bodies to give to projects and for a lot of things you can
hire someone right out of college that has grown up with the technology. 

Last upgrade in my small shop cost for just ISV software was $300,000 in
just upgrade fees.  I didn't need to change one piece of code.  That's hard
to defend.    

George 

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