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Simple. Let's say you have 20 servers for everything and convert to Mac and several hundred clients. Turns out you're locked-in to two Windows server applications. The experience of those here who do both is that managing Windows is a far greater pain than Mac. So now instead of managing 20 Windows servers and the clients, you're managing 20 Mac servers with two Windows VMs in one. The time you save on the 20 Macs and clients and the money you save on the CALs is a lot more than you'll spend on the two remaining Windows systems.

That still assumes that those Windows server applications are going to work with all Mac clients. That's not a safe assumption to make. You're basing the whole argument on the premise that the only Windows OS anyone will have to host is a handful of servers on the back end, and Mac workstations will all happily co-exist with whatever their requrements are.

Again we go back to the fact that no two situations are alike. In cases you will be able to save money by going to Macs, in others your platform lock-in may prevent it. Each company has to look at its specific situation. These are factors to consider in any platform migration.