Thanks to Bob of ActiveWin for this one.
On page 19 of Microsoft's PDF Response to Real's Allegations: "141. Microsoft denies the allegations of Paragraph 141, except (a) admits that (i) there is a software development kit for Windows Media technologies and (ii) Microsoft has developed standalone applications called "Windows Media Player" for use with the Apple Macintosh and Linux operating systems; and (b) avers that those standalone applications are comprised of different software code and provide different functionality to software developers and end users than the media playback functionality in Microsoft's Windows operating systems. " Proof is in the pudding.
News source: ActiveWin