Don't burn the platform you're standing on
Since when does the MBA handbook advise you to denigrate your current products, when the next-generation products are years away? The Burning Platform memo may have been a true assessment of Nokia's situation, but owning up to this publicly meant that they drastically lost sales of current products, with no alternatives to offer.
It generally isn't a good idea to publicly parade your shortcomings; and in doing so, Elop inevitably raises the suspicion that he deliberately trashed Nokia's sales, in order to make it a better takeover target - the lower the sales, the cheaper the price, and Microsoft only wanted Nokia's hardware expertise, not their software.