I don't think a claim like this holds much weight until you run the tests and compare the new servers to other offerings. I understand you did tests on their older virtualized servers and are applying some type of logic to those results to claim the new servers are 'crippled'. Unfortunately, until you run the tests on the new servers, and are transparent about how you conducted those tests, it's unlikely your recommendations will be fair and balanced.

I'd be interested in how you test your servers and what methodology you use to make comparisons in performance and pricing. It's an issue everyone in the industry will need to address as compute moves toward becoming commodity.