Hardware vs Software Firewall/Router

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I work for a consulting company that services businesses with 30 to 200 
clients. Our IT Manager likes to use a Linksys, or a 3Com hardware 
firewall solution. He is also thinking of introducing the Symantec Raptor 
(I could be incorrect on the name) software solution. We are mostly a 
windows based firm with little *nix experience, so most software 
solutions are out already.

My reason for posting is:

I would like to provide a valid argument for not using a software 
solution, and making our hardware solutions a little more “upscale”, say 
PIX, Nokia, Checkpoint etc. The IT managers argument is that he finds far 
less vulnerabilities in the software solutions or the Linksys and 3Com 
than what he does in the PIX etc.

I am of course familiar with all of the basic differences, I am more so 
looking for valid argumentative points.

Any input would be greatly appreciated.

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