Gartner’s opinion of Microsoft’s strategies against the open source movement are in this ZDNet article. Bear in mind that Gartner does not have a 100% batting record. Of course, neither do I :).
Enterprises will see major changes in Microsoft’s competitive strategy as Linux and other open-source software continue to erode Microsoft’s traditional sources of income. Don’t expect Microsoft’s bundling strategies to continue as before, and don’t expect it to support Linux before 2006 at least — if ever.