Statements to note from the blog post
"Despite the 250+ new features included in this version, one of the most eye catching items is that the software price was cut drastically. The previous version OS X Leopard was available for $129 while OS X Lion version will sell for $30 when it is released next month."

"We believe that these measures are aimed at pushing Mac hardware sales as well as pricing it well under Microsoft's Windows 7 offering. Apple has consistently gained in the PC market, posing a threat to competitors like Hewlett-Packard and Dell."

"If Mac's momentum continues, its market share could increase at a faster rate in the long-term than what we expect, pushing up its stock value. The Mac division makes up 13% of our $430 price estimate for Apple stock, which is about 30% above the market price."

You can read the article here.