The problem here is software. While Mac hardware was not designed with two digits, this does not solve the software problem. Here is a report froim Karl Feilder of Greenwich Mean Time, a firm that specializes in PC's and y2k.
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Macs often use Microsoft and other Windows software ported to the Mac platform. (for example Excel)
There is absolutely no way that these versions of these software programs are immune to the problems and in many cases the problems are the same.
There is a stupid concentration on the BIOS issue as the only problem with PCs (which as you know is really just the mist clinging to the top of the iceberg) and as such you could say that Macs are immune from the BIOS problems of PCs.
However, the problems with PCs are mostly related to software and the way we all use it (basically we humans all prefer ddmmyy which forces the programmers to provide us with ddmmyy input possibilities). . . .
Karl W. Feilder, Greenwich Mean Time - http://www.gmt-2000.com