In this latest episode of the Dan & David Show, David has an update on the Microsoft vs. the Commonwealth of Massachusetts debate over whether Office file formats are open enough to be included in the state's Enterprise Technical Reference Model (check out David's investigative report). The highlight of the show is our deconstruction, complete with choice audio clips, of Microsoft CEO Steve Ballmer's interview at Gartner's Symposium ITxpo in Orlando, where we have been blogging this week. Ballmer talks about the importance of services to Microsoft's strategy and about managing development projects at different speeds, with services on a six to nine month "twitch" cycle. He also discusses Linux, Google, Vista, licensing and other topics. David also rants about the HP/Cingular smartphone. The podcast can be delivered directly to your desktop or MP3 player if you're subscribed to our podcasts (See ZDNet’s podcasts: How to tune in), or you can just download the MP3. Let us know what you think.