A better analogy would be like say a construction company that does $1 million a year in business bidding and GETING a contract to build the Sear Tower.
Google MS's history to find out why the "$1m contractor got to build the Sear's Tower". You'll see that both Gates' father and mother were involved in stearing the contract his way.
"What I meant that at the time MS was not exactly qualified to deliver the programs that IBM wanted and that the IBM deal pretty much made Microsoft into 'a' company."
Except that at the time Microsoft obviously WAS qualified because they did deliver. They were also one of, if not them most, successful microcomputer software companies of the time, producing languages.