Apple and Microsoft are already separated by two Berkshire Hathaways.

Apple’s current market value is about 67% higher than Microsoft’s, and the gap between the two is close to $2 trillion.
That means that, even just the portion by which Apple is ahead of Microsoft, is enough to effectively create two more Berkshire Hathaway companies.
A few years ago, the two companies were taking turns competing for the title of the world’s largest by market cap;
today, the market has delivered entirely different pricing.
Apple is enjoying an unprecedented valuation premium, while Microsoft is being reassessed.
What’s really worth thinking about is: why is Apple worth so much, and why has Microsoft fallen behind?
The two largest companies in the world are heading toward an extreme divergence in valuations.