These "Halloween" documents never seem to end. A third Halloween memo was released this week, and it apparently represents "Microsoft's reaction on the \[first\] 'halloween memorandum.'"
"Sometimes Linux competes with Windows NT. This is hardly news. But it is not NT vs Linux," the response reads. 'Linux is an alternative to/competitor for other versions of UNIX, especially RISC UNIX--in fact this may be the more powerful affect in the marketplace."
If you're interested in the never-ending saga of these documents (and I must admit, my own attention is waning), you can read the third one, once again, at the Open Source Web site.
Microsoft has even posted an official response on its own Web site