Seems you are damned if you include machines or exclude them these days.
It seems to me, not quite. The big difference between Apple and MS is that Apple does not generally offer computers as being upgrade capable, nor of course does it license others to do so. It's not the same when you pore through tech information that's posted on fan sites or misinterpret developer information that was never a promise of release specs, than if you're a customer who goes to a store and sees a computer with a Microsoft-supplied sticker on it that says it'll run their next OS release.
Assuming that MS indicated explicitly to these OEMs that a certain hardware level would be officially supported in Vista, and the OEMs properly complied with the MS guidelines in their products carrying the label, then yeah, MS is at fault. If this didn't happen, but the vendors specified the computers as Vista capable without doing their legwork, they might be at fault themselves (and not MS).
Seems like a prima facie case....
OTOH, when has there ever been a time when you could buy a computer that ran an MS OS and then expect to have a good result upgrading? I have some basic sympathy with customers, but history is against them. When XP came out, it was a total zoo as to whether or not it would run on a computer made the previous year, also. I had borrowed a Compaq desktop from my parents and it was quite insane -- there would be very similar model variants, and these three would be supported and those two would not, with no clear pattern (but based on drivers, of course).
P.S. When you post a thread like this, please provide a link to an article on the topic...
EDIT: Here's one.
http://www.informationweek.com/news/windows/operatingsystems/showArticle.jhtml?articleID=212100567
EDIT2: Oh... if this case is not about the issue of computers that would not install Vista at all, but purely about the issue of computers that only ran Vista at its "Basic" level, then meh... I don't think it has merit, and I'm on Microsoft's side on this one. I think what they did was stupid, but not fraudulent, and I think the market knew about it and its chilling reception for Vista has essentially been MS's fair payment back for this behavior.