Not exactly. The measurement was of "value-perception" -- Yes, consumers are starting to view Macs as luxuries, but there's no evidence of a causal relationship between that shift an Microsoft's advertising. For instance, a similar trend was seen when asking individuals whether or not household goods (microwaves, dishwashers, air conditioning, etc.) were luxuries or necessities. What would Occam say?
Link to the Luxury / Necessity study: http://pewsocialtrends.org/pubs/733/luxury-necessity-recessi...