The problem is
That although MS have worked through and bred a common working set of API's - these are not windows. They are a metro based structure, WinRT, and so on, and basically break with previous windows. Metro isn't windows. The new WinPhoMo isn't winpho mo - the software isn't even compatible in terms of legacy apps.
All the garbage being punted about Metro. Its a shitty garbage touch UI. Its being foisted on people because MS got into a funk and think they have to get on ARM. They also think they can just drag and force everyone over. This kind of stupid arrogance in multiples deserves failure.
And having had some conversations with Sinofsky - Its clear the guy doesn't give a fig about what was, only what he thinks will be, there is a tear taking place.
MS is full of stupid idiocy at present. But someone there is still smart. They extended the lifespan on windows 7 - if they are in fact smart in response to realising the harsh factors that are going to be Windows 8/Metro world.
I have no idea why people media wise like Metro. In my testing orf it - its a steaming, clunky, pile of garbage. Yes, it kind of drags a windows version onto ARM. Assuming you can do without legacy, support for management, win32 apps, and a shitload - then fine.
As for Nokia - to be clear, IMHO Nokia are slow. Clunky. Old school. When they make handsets - its bedevilled by lack of supply, hitches, and slow updates. In the face of the new platforms - where the updates and rate of change are rapid - its just way off the pace. The Linux N900 took ages to get into supply.
Their new model has arrived, but has a glitch. Frankly you can make nicely engineered phones all you want, if they are riddled with poor, unsupported, lacklustre software - you deserve failure.
And Elop's mad Winphomo idiocy deserves failure. Nokia should have been shipping as wide a range of Phone OSs as anyone, but plumped for Metro. Idiots.