I work for a company big enough that my CEO could get the ear of Steve Jobs. Mr. Jobs told him that he did not care about our corporate purchases. That was nearly 2 years ago. The market and the strategy have proved him correct.
Businesses of almost any decent size always seem to think that their "buying power" entitles them to discounts. As Apple has proven, if you make a product that everyone wants, it will find its way into the corporate world. Not only did Apple not give any discounts, they charge a premium for their products and got one of the largest corporate quarterly profits in history as a result. Kudos.
Everyone wants their iGadgets to be usable in the corporate world. But allowing corporate data onto those devices is a nightmare in the making. Because they are owned by the individual, not the company, pushing policy to them is not acceptable. Allowing unfettered, unencrypted access to the corporate network is just not possible. How many unencrypted lost devices with GBs of customer data have to be lost/stolen before everyone accepts that as fact?!
Along comes portable device virtualization. This is coming soon for Android devices. I don't know about iOS. When robust enough, users can opt to allow a virtual corporate "machine" to be created on their own device. That virtual device within the physical device is then given the necessary access. Pushing policy (like forced encryption, 30-second screen-lock timeouts, etc.) can be done. If the device is lost, then that virtual portion can be remotely wiped. No harm.
That's the future of personal portable devices. I don't want corporate control over my personal devices, so I have both a company phone and a personal phone. Clunky because I carry them both around. Once I can go corporate-virtual, I will ditch the company physical device and be that much happier. Consumers will be that much happier too since they can get a new personal device whenever they want, rather than being limited by company policy (or politics) as to when they can upgrade.
So MS (and any other company) will be forced to compete with Apple at the same level. There is no providing the functionality that Apple doesn't. The market does NOT want another device. They want ONE device - And one device only - that gives me corporate and personal capabilities, but also keeps them separate. And companies want to know that their data is secure.