I think its lame (comparing apples to bananas) but in this economy a pretty smart ad
No it's not. Saying "our stuff is cheap" is not good for your brand image.
Not even Walmart runs adds that say "I'm poor, this is the only place I can afford to shop."
What Microsoft is saying is "I don't have enough money to buy what i really wanted so I settled for this". Not a smart long term ad strategy.