My last Linux-oriented administrator would easily question that. They're quite easy, if you know what you're doing. Since you don't, you assume no one else does.
Of course it is. If you don't have the functionality and need it, you're going to have to endure some kind of cost to provide it.
If my specs say MS SQL Server required, then I don't even consider Macs or Linux, so there's no TCO comparison.
So is managing a network of PC clients. But you need to administer them properly from the start -- which you clearly aren't willing or able to do.
Where did you get that last part from? Even if Windows networks were as easy to manage as Mac networks, that only brings the TCO equal on that front, and if you're buying quality desktops (not the sub $1,000 trash) the client hardware cost is about the same. But don't forget you paid much more for your Windows servers. Now count in the historically lower incidence of Mac client problems and the current dearth of Mac malware, and you'll save boatloads on your Mac TCO.
Server apps typically aren't as difficult to port to different architectures as desktop apps
You're right, that can definitely be true, but not always. It would be extremely easy to port a Java app to OS X, but good luck with the .NET apps.