I run my multi-threaded Excel calculations every day (which other spreasheet app does this, again?), and Vista's multi-threaded model was in place a decade ago back in the Win2000 time frame. You can take a look at the high-end database transaction results on 32+ processors if you're actually interested, since that model's been shipping for a LONG time now. (Or just run the beta of Win2008 Server.)
I'm also curious which office suite benchmarks show Office 2007 (or any other version) running poorly against java-based suites.
But, an excellent piece of reading none the less, we all need a bit of levity from time to time! Let us know if you find another spreadsheet app that calculates on all pocessor cores to surpass Excel's performance, by all means!
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