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There needed to be 2 votes. One for consumer segment and one for the enterprise segment.

For the consumer segment:
Jobs wins:
Just look at the market penetration of iWhatever stuff.
Products designed for the end user
Closed design cycle with very high bar ($$$)for 3rd party entry. Just try and buy a connector for find specs on the ipod interface.

Gates:
MS always playing catch-up on the consumer
Products leveraging open communication methods so easy dilution by 3rd party

For the business segment:

Gates wins:
Does Apple even have a viable end-to-end enterprise solution?
Mac users probably use MSOffice (or a close derriviatve) for their professional correspondence yet other than QuickTime, what Apple written products run on Windows?