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When you come to the party at such a late stage, you need a USP, or multiple USPs (if that isn't oxymoronic). I don't see a killer one at this point.

Apple & Google together have raised the bar hugely and a whole generation of potential customers is growing up to whom MS means effectively nothing. RIM showed the enterprise market isn't the lock it was, so MS have a real battle to build a meaningful niche. They certainly have the resources, but they need a real USP to make it register.