John,

I guess that rather depends on why the accountant thinks it's important to
understand the difference, and whether we're really talking about
MIPS or machine capacity.

I'd comment that the overhead of running ONE operating system copy on a
piece of hardware is likely to be less than if you are running more than
one. Therefore the MI rating is likely to be lower than the SI rating to
reflect the overhead of "sharing" the system resources between multiple users. 

Of course running multiple copies of an operating system on one piece of
hardware - virtualisation - has its own benefits besides the certain amount
of overhead. 

So I return to my original question - WHY does it matter?

Geoff Rousell
System z SE
IBM, United Kingdom

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