A survey of embedded device developers claims a 4:1 development cost advantage in using Windows embedded platforms over Linux ones. By happy coincidence the report was funded by Microsoft, and will no doubt therefore be playing its part in Redmond's current 'get Linux' campaigns, but nevertheless it should not be dismissed out of hand - its numbers do have a certain validity, and warrant examination, although the report may not ask all of the right questions.
The obvious question it doesn't ask Linux developers is, if it's so darned expensive, why are you doing this to yourselves? It claims average total cost of development for using Windows XP Embedded, Windows CE.NET and embedded Linux respectively at $438,000, $510,450 and $1,888,458. Within this, Linux development tools are more expensive, time to market is almost double (14.3 months versus 8.1 months), Linux developers are paid more, Linux development teams are bigger, and total runtime licensing costs are far higher, because while much comes free with Windows, Linux projects typically require more components to be bought in.
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