I don't mind being insulted, as long as it's eloquent and makes sense. Let's take this literally. Linux is a toy. Toys are fun. Many people reading this probably have one favourite toy they remember from their childhood that brings but nothing but fond memories.
Toys are a symbol of enjoyment and fun.
I have fun using Linux, so in that respect, Steve Ballmer is right. According to Ballmer, everyone using Linux is a potential winner. Of course, the irony of his statement made me laugh out loud. The only reason I still have Windows around at all is for games, and another word for games is toys. I have three computers, an old desktop, an even older desktop, and a very old laptop.