Bill Gates died in an accident involving a misguided pie which was thrown at him by an angry Macintosh protester. Because of his achievements in life, it was decided that he should go to heaven.
God Personally showed Bill around heaven, displaying the Waterfalls, Great Forests, Lagoon's and Wet-T-shirt contests that are held regularly. Bill was impressed by all of them and kept nodding his head in approval, which pleased God because he enjoyed pleasing others.
When they finished the tour, God took Bill into his Throne room and sat down on the blindingly shiny throne. God asked Bill how he had enjoyed heaven so far, and Bill replied;
"It's been great, but you're in my chair."