To be fair to the analysts, they did have a bit of trouble finding someone to write the study:
In a different Nov. 3, 2002, message, Houston said that the company had been unable to convince any other major research company to do the TCO study, and specifically mentioned Gartner as one that turned down Microsoft's request.This may not be researcher integrity, however, so much as having a good sense on which way the wind is blowing:
"We approached Gartner about doing this study and they declined," said Houston. "They said it was because they didn't know that their model for TCO would work well with Linux. I privately wonder if they want to take on this debate."