It’s been said countless times: one indicator of Apple’s superiority over Microsoft and Dell (and other major computer and electronics manufacturers that are — for the most part — associated with Windows) is the fact that Apple inspires creativity in the general populace on a scale that dwarfs the influence of any other computer-oriented company you’d care to name.

Some evidence of this can be found in the following gallery of 10 simply awesome wallpapers themed around nothing more complicated than the Apple logo. Perhaps you know others in this specific genre that belong in this class — we invite you to let us know about it in comments below.

And if you can find anything comparable out there built around a logo from Microsoft, Windows, Dell, HP, etc., do let us know about that, too.

“Recession? What recession?” said Steve Jobs and co. on Monday as Apple reported record sales and near-record revenues for 2009’s fourth quarter.

While Wall Street and most of the technology industry limped along for the last three months, Apple’s fourth quarter revenues rose to a whopping $9.87 billion — the second best quarter ever after last Christmas.

Apple sold a record 3.05 million Macs during the quarter (17% year-on-year increase); 10.2 million iPods (down 8%); and 7.4 million iPhones (up 7%).

“We are thrilled to have sold more Macs and iPhones than in any previous quarter,” said Steve Jobs in a statement. “We’ve got a very strong lineup for the holiday season and some really great new products in the pipeline for 2010.”

The results do not reflect the new accounting rules that recently went into effect allowing Apple to realize iPhone and Apple TV sales, which are currently spread over two years. If these sales were taken into account for the quarter, revenue would have been $12.25 billion, Apple said.

The company is a runaway profit machine. Gross margins were up to an unbelievable 36.6%, which rocketed profits 46% to $1.67 billion for the quarter. Yeah, that’s a lot of cash. Companies like Dell and HP are lucky if they can squeeze 5% profits out of their products.

HAVA just launched a mobile player for iPhone, putting it further into competition with rival service Slingbox.

They call it place-shifting, but lingo aside it allows you to control your live home TV from broadband Internet or computer or mobile phone — and watch it in another room, across town or while stuck in an airport abroad.

HAVA also has DVR capability to allow users to start a recording to their PC or attached storage, pause, rewind or fast forward live TV.

The Hava iPhone app costs $9.99 and you’ll need one of their devices, which start at $149.00 for the platinum HD model, plus broadband connections on both ends and a WIFI connection for your iPhone. (The Slingbox Solo starts at $179 and its companion iPhone app costs $29.99)

Ever since the two companies launched within a year of each other about five years ago, debate has sprung up — in both the Hava community and the Slingbox camp — about which one is better.

Let us know which one you’re using and whether you’d recommend it.

As Brian Lam on Gizmodo today says about Apple “redefining print” for its upcoming tablet, it’s all about the content.

If Apple has learned anything from the iPod, it’s that a modern consumer electronic device is a three-legged stool: hardware, software, and media that fills it.

Apple doesn’t want to launch a tablet without media to consume on it. This is the mistake Apple made with the Apple TV: It’s a great piece of hardware and software, but the content isn’t there yet (especially the paucity of Hollywood movies).

So Steve has set out to persuade publishing houses, magazine companies and textbook publishers to make interactive books and magazines that make sense on an interactive, multitouch device. Here’s the key paragraph from Lam’s story:

“Some I’ve talked to believe the initial content will be mere translations of text to tablet form. But while the idea of print on the Tablet is enticing, it’s nothing the Kindle or any E-Ink device couldn’t do. The eventual goal is to have publishers create hybridized content that draws from audio, video and interactive graphics in books, magazines and newspapers, where paper layouts would be static. And with release dates for Microsoft’s Courier set to be quite far away and Kindle stuck with relatively static E-Ink, it appears that Apple is moving towards a pole position in distribution of this next-generation print content. First, it’ll get its feet wet with more basic repurposing of the stuff found on dead trees today.”

But what might this “hybrid content” look like?

One clue comes from Enhanced Editions, a U.K. startup founded by former-book industry executives that seeks to marry technology with traditional print publishing. “We have long-since seen the destiny of the latter bound to its embrace of the former,” the company says.

Changes to accounting rules will allow Apple to record revenue from sales of the iPhone and Apple TV at the time of sale, rather than spreading it over 24 months, Dow Jones newswire is reporting.

Financial experts predict the rule change will add significant revenue to Apple’s quarterly results, and haveupped their stock targets accordingly. CNBC’s Jim Cramer, for example, predicts Apple’s stock will hit $264 a share, in part because of the rule change (it’s trading at about $188).

Apple currently spreads revenue from iPhone and Apple TV sales over two years, like a subscription.  As a result, blockbuster sales quarters for the iPhone — like this summer’s release of the iPhone 3GS — aren’t reflected in the company’s quarterly revenue statements.

Apple uses subscription accounting for the iPhone and Apple TV because it allows the company to update the devices with new software without charging customers for new features. Apple does not do this for its iPods, which is why customers are charged nominal fees for software upgrades.

Apple lobbied the Financial Accounting Standards Board (FASB) for a change in the accounting rules. The changes were widely expected.

Apple’s shares are up about 2 percent in midday Wednesday trading.

Apple has shot three new TV ads for the iPhone: Dine in Dine Out, Pass Test Pass Time, and Nature Lovers.

Above is the Nature ad, the other two ads are after the jump.

The music industry is planning to introduce new laws that would require Apple to pay for music in downloaded movies and TV Shows — and iTunes’ 30-second song previews.

The move comes from the industry’s royalty-collection agencies — ASCAP, BMI and others — which collect royalties on music that’s broadcast or performed.

The agencies collect royalties on songs played on the radio or your local dive-bar jukebox, but say they are left out of the digital revolution. Artists are not being paid for music downloaded in movies and TV shows, or previews on Amazon, iTunes and other digital outlets, the agencies say. So they’re lobbying Congress to bring Apple and others in line with cable and broadcast outlets.

On the one hand, the agencies make a compelling point about the consumption of music. Music used to be public. It was broadcast on the radio of performed at concerts, and the industry had mechanisms for collecting royalties on this. But now music is private. It’s loaded onto iPods and played through computers — but there’s no mechanisms for monetizing these new consumption patterns.

“This is really a fight about the future,” one industry spokesman tells CNet. “As more and more people watch TV or movies over an Internet line as opposed to cable or broadcast signal, then we’re going to lose the income of the performance.”

This doesn’t sound unreasonable, but 30 second song previews? As CNet notes: “For many, this would also undoubtedly confirm their perception that those overseeing the music industry are greedy.”

We lead today’s parade of Apple bargains with a MacBook Pro laptops starting at $780. AT&T again has sales on refurbished iPhone 3Gs, starting at $49. Also, MacMall has a 75 percen blowout on Apple software and accessories.

For details on these and other items (like Apple Final Cut Express HD), check out CoM’s “Daily Deals” page.

Jim “Mad Money” Cramer boosted Apple’s stock last night on his CNBC show, and today it’s up 3.83% to $181.87.

Earlier in the day Apple’s stock was $182.72, Apple’s best since August 2008, just before the global economic meltdown.

This is the same Jim Cramer that told The Daily Show‘s Jon Stewart how easy it is to manipulate Apple’s stock. See the video after the jump.

In this case, Cramer seems to be sincere. Cramer pumped the stock on the prospect that changes in accounting rules will realize significantly higher quarterly revenue for Apple. At present, Apple spreads revenue from Apple TV and iPhone sales over 24 months, like a subscription. If new accounting rules come into effect, Apple will be able to report this revenue immediately.

As a result, Cramer estimates that Apple’s 2011 earnings will likely jump from $9 to $12 per share.

“I’m raising my price target on Apple,” he said during the show. He raised his price target for Apple stock from $200 to $264.

Some analysts, like the Yankee Group’s Carl Howe, have said for a long time that Apple’s subscription revenues aren’t being accounted for properly by Wall Street.

The Financial Services Accounting Board is reviewing a draft rule change after strong lobbying from Apple. The new rules are likely to come into effect in weeks.

Cramer told investors to act fast before the big funds got wise. Looks like it’s too late now.

Steve just introduced iTunes 9. Available today as a free download, the new version adds:

* iTunes LP — includes videos, lyrics, liner notes, credits, chronologies and other digital content. Tries to recreate the LPs of Steve’s youth. The images are big and colorful, and its interactive. “The photos are amazing.” Thsi doesn;t sound like the rumored “Cocktail” project, which has been tied to the tablet, and is therefore probably a multitouch app. But perhaps iTunes LP is a precursor.

* Home sharing — iTunes lets you copy songs, movies and TV shows among the five authorized computers in your house. Automatically transfers new purchases between computers. This is a nice change. Media management between computers at home is a huge pain, and one of the reasons consumers download pirate content, because there are no DRM headaches. This should make sharing a lot easier.

* Better Syncing — Set up and manage your iPhone/touch Home Screen within iTunes. You manage what Apps go where via drag and drop. Another welcome change. Should make App management a lot easier.

* Redesigned Store — “Cleaner,” says Steve. Bigger images, lots more song previews. You no longer have to drill down to hear a song preview. Store can go full screen, dispensing with the sidebar. “Looking good,” says Gdgt.

* Genius mixes — auto DJ that mixes songs from your iTunes library that it thinks will go well together. iTunes will make 12 by default. Click one, and it’ll play indefinitely.

* Social software — publish items in iTunes to Facebook and Twitter, or send them as gifts.