You seem to be grabbing at straws and non-sequiturs in an attempt to spin Android's incredible success as a massive failure. Have you considered a career as a political consultant?
The whole purpose of buying Motorola was not that they wanted to get into the hardware market, they were trying to protect Android from patent lawsuits from third parties and ironically enough from Motorola suing other Android manufacturers.
Saying that Motorola has nothing to do with Android is like saying that you shouldn't include the cost of a $20,000 security system to protect a $10,000 investment.
The sole purpose of Android was to increase service revenue, but their are millions of Android devices that don't use any Google services especially in countries like China and India. Even in the US, Amazon has a successful Android ecosystem that doesn't use Google.
Even worse, Microsoft can get a per device fee from many Android devices but Google can't.