Kevin C. Tofel:

Perhaps another opportunity will appear when Microsoft can create its own phone, but even then, the company is at risk. Four of the five handset partners are also companies that build Microsoft Windows computers. If Microsoft cuts them out of the loop in mobiles, it won’t sit well with them from a notebook and desktop standpoint. Granted, I doubt that any of these partners would completely jump ship to Ubuntu, but such a situation would raise tensions between Microsoft and its partners.

I’m sorry, but no. This is a dumb point, and to be frank most of the post I disagree with. Now is the time for Microsoft to break out with their own device while licensing the OS, they must do it or face dying a slow death.