https://www.ericsbinaryworld.com/2006/07/19/the-cost-of-windows/
Today, The Linux Extremist, posted his attempts to compute what we in the Linux world call “The Microsoft Tax”, this is the extra cost of a computer with Windows as opposed to a computer without an operating system. His numbers are not all that surprising with an extra cost of 323.67 British pounds for Windows, Office, and Paint Shop Pro. In my eyes, the true purpose of his article was not so much to document the extra cost of Windows, but rather highlight that the Windows user must pay 323.67 in order to gain the functionality that us Linux users take for granted.