Microsofts most destructive mistake in strategic planning was the decision to compete with Apple as a hardware producer. Acer has announced that it will focus on Chrome and Android. HP sells the Revolve primarily as Windows 7 device. Microsoft cannot compete with the variety of innovative designs of the many OEMs.
Even if Microsoft succeeded in hardware, it would raise issues of monopoly, likely leading to a break-up.
Microsoft should have set standards for Windows 8 touch "leap-frogged" competitive products, as Intel did with "Ultrabooks."
There are a variety of interesting products on the market using touch Windows 8 ( LeNovo Twist, Asus Transformer Book 13.3, Asus Taichi, Samsung Ativ ( second gen). Dell XPS 18, Dell XPS 27 .... but all fall short of desirable standards: backlit keyboards, 1 TB HD or 512 GB SSD, full HD or higher screens, 4G LTE, incorporated multimedia, stylus support.
MS could have set these features as a qualifying standard for Win * "Touch" designation.
Microsoft stores are mostly empty, especially compared with Apple stores. Now Samsung and Microsoft ( separately ) will take space in Best Buy stores .... hopefully staffed with more competence than BB employees.
Unless Microsoft abandons the hardware market, I would suggest the OEMS set-up a software and operating system alliance and develop a Linux variant ( similar to Ubuntu ).
Windows 8 touch with both desktop and apps can be revitalized, but from I've read on Windows 8.1, Microsoft still doesn't understand the desktop v app potential and users desire to control all aspects of the software experience ....