Ballmer’s memo was sent to Microsoft customers and partners last week, and criticized Linux’s record on security, total cost of ownership and indemnification, among other things. Ballmer referenced a number of analyst reports that have long been the weapons in its Get The Facts campaign against Linux.

Now Waltham, Massachusetts-based Novell has accused Ballmer of being selective with the truth. The points made by Mr Ballmer leverage only those statements in its commissioned studies that reflect most positively on Microsoft, Novell said in its response. A broader look paints a much more objective picture, one more favorable to Linux.

The Linux and identity management software vendor continued to list a number of areas in which Ballmer had been selective in his choice of references from these reports.

For example, referring to a Yankee Group report called ‘Linux, Unix and Windows TCO comparison’, Ballmer noted: Yankee’s study concluded that, in large enterprises, a significant Linux deployment or total switch from Windows to Linux would be three to four times more expensive – and take three times as long to deploy – as an upgrade from one version of Windows to a newer release.

What he failed to point out, according to Novell, was Yankee’s statement: In summary, the Yankee Group’s TCO survey found that Linux does offer compelling cost savings, economies of scale and technical advantages, as many a satisfied user will attest…Ultimately, the TCO and ROI of Linux may be less than, comparable to, or more expensive than Unix or Windows depending on the individual corporate deployment circumstances.

Novell’s response also tackles once again a report from Forrester entitled Is Linux More Secure than Windows that has already been chewed over several times by the open source and security communities, pointing out that Ballmer failed to note that the report attributed Windows with the highest number of critical flaws compared to Novell’s SuSE, Red Hat, Debian, and MandrakeSoft.

With regards to indemnification, Novell notes that while Ballmer stated that it is rare for open source software to provide customers with any indemnification at all, if he were to check his own slides used in an address to the Massachusetts Software Council in September, he would see that Novell was attributed with offering indemnification.

The response also goes on to tackle Ballmer’s statements regarding benchmark tests, training requirements, and migration costs, comparing each with publicly available research reports and surveys.

Finally, Novell dismisses Ballmer’s conclusion that It’s pretty clear that the facts show that Windows provides a lower total cost of ownership than Linux; the number of security vulnerabilities is lower on Windows, and Windows’ responsiveness on security is better than Linux; and Microsoft provides uncapped IP indemnification of their products, while no such comprehensive offering is available for Linux or open source.

The facts do not show this at all, Novell retorts, read the complete reports on Microsoft’s site, not just Microsoft’s chosen sound bites. Given the increased adoption rates of Linux by customers, many of them also appear to disagree with Mr Ballmer’s negative assessment of Linux.