From Gruber's article: >By profit share, on the other hand, according to Canaccord Genuity analyst T. Michael Walkley, last year Apple took 69 percent of the handset industry’s profits; Samsung took 34. For just the last quarter, the numbers were 72 percent for Apple, 29 for Samsung. You will note that both the annual and quarterly numbers total more than 100 percent; that is because all other handset makers, combine…
Linux and Windows and those involved in producing and marketing them on the other hand have different aims and different business models. The reason it's not right to say MS "wins" in the server market based on profit is that Linux isn't trying to compete on profit, it has other aims (which are as varied as those who develop and promote it).
If he'd said Apple and Google it might have been a fair comparison, but while their execution is different (and while in some ways they complete quite indirectly and it's not a zero sum game, even without the other competitors) Samsung and Apple do have broadly similar goals.