From Apple's "Why Mac" page on their own site...
"It doesnt get PC viruses.
A Mac isnt susceptible to the thousands of viruses plaguing Windows-based computers. Thats thanks to built-in defenses in Mac OS X that keep you safe, without any work on your part."
Does that count as mentioning MS/Windows directly? Will you give up on your silly semantics battle that Apple is innocent when it comes to negative advertising?
Ha, nice try buddy. The fine print on a website is hardly the same a bold marketing headline. Not to mention, Apple still never explicitly said "Microsoft".
It's all semantics though. Apple called out the competition because it had a better product that would satisfy the complaints of millions of users.. Samsung is calling out Apple in desperate hopes that its inferior product can "maybe" get more mind-share.