There's a bit more to it, Gary Kildall tried to sue due to Bill's theft and ultimately won the lawsuit because of how egregious the theft was, which made IBM offer both Kildall's OS alongside MSDOS, but because Gate's had first mover advantage his was heavily discounted in price and already deep rooted in the sales of IBM systems.
Jobs on the other hand was in a partnership with Xerox where they showed him a project they used in the office, and had tried to sell to the public but failed. This project was the mouse operated GUI system all personal computers operate on instead of the text based command prompt.
Basically, Gates stole a live and active product while Jobs stole one that was essentially abandoned by the company that made it after failing to sell it despite marketing attempts.