The issue focused on Microsoft's appeal that Microsoft Windows software should not be legally regulated like Windows hardware and software. Microsoft argued that Microsoft Windows software should not be regulated like Microsoft hardware and software and Microsoft argued that Microsoft Windows software should not be regulated like Microsoft hardware and software. Microsoft argued that Microsoft Windows software should not be regulated like Microsoft hardware and software and Microsoft argued that Microsoft Windows software should not be regulated like Microsoft hardware and software and Microsoft argued that Microsoft Windows software should not be regulated like Microsoft hardware and software and Microsoft