False. Gates made it quite clear that Microsoft made comilers and didn't have an OS. He sent IBM to Gary Kildall at Digital Research because they had CP/M. When that didn't work out, IBM came back to Microsoft and that's when Paul Allen purchased Seattle DOS for $50K. Nobody "tricked" IBM.

There's a fundamental difference between putting on your best face (nice website, big company image) and intentionally deceiving (putting "Re:" in an email subject line.) If you can't tell the difference, remind me never to conduct business with you.