While I have been on Apple for 2 years now and would never go back, I would take issue with a couple of your points for the sake of balance:
MS Web Apps allow casual use of Office apps for free - no need to go for Office365
Most users won't upgrade OS on a PC until they buy a new one, in which case the software and service packs are free
MS and AVG provide decent free anti virus/firewall software
You only get iWork free with a new Mac
Until this year, recent upgrades to OSX have been charged at £20+ annually. Windows 8 is £100, so it was about the same average cost per year
I don't disagree that the whole life costs of Windows and Mac can be far closer than many realise
Oh, I didn't know about the MS web Apps... But then again, there's nothing that actually sits on your machine that MS makes that is free... I could have used Google Docs or a 3rd party alternative but its just to compare.
As far as I remember, AVG was horrible and kept asking me to upgrade to paid software to the point where I removed it completely... Anyway, its still a lot of hassle having 3rd party software to do something which the OS should do by default.
I agree with the statement of the new Mac where iWork is free but MS does not give this, even with a new PC (Not talking about RT). I can also install this on as many computers as I want since its from the App Store.
I forgot about previous years with an OS.. And the fact that W8 was after a few years..
I just felt that W8 was just a massive step in the wrong direction for MS, maybe use it as RT software, but don't change everything so fast.. People didn't ask for that.