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I'm no Apple fan, but I've been to an Apple Store. It was super-clean, very uber-stylish. I just don't see Microsoft pulling that off - yet Apple has some 300 stores now. Microsoft has always been more practical, and has had a history of Fugly design, with both their products and their product packaging.
After watching the Gateway stores close, as well as Circuit City, Highland, Fretter, Silo, and Egghead (now NewEgg), it's difficult to imagine how a store could be successful selling mainstream electronic goods like PC's and tv's. Good luck to Microsoft - maybe they'll find a way to make Windows PC's cool again.
In Paul Thurott's This Week in Windows podcast with Leo Laporte, they discussed the Microsoft Stores concept. It's similar to Apple in that they're trying to give a boutique experience for buying pc's. And there's more one-on-one help available than one would find in a Best Buy (or would have found in a Circuit City when they were still in business). As they only have a few locations I've never been to one, but it would be nice to see a well-designed computer store because now that pc's have become $300 commodities, there's not many local places one can go to see a large selection of pc gear unless you live near a Fry's.