I'm scared for MS to be 'hardcore' about anything.
As I recall, the last time they were really 'hardcore' about something, they gave us Internet Explorer.
Rarely do good things come from this company, and when they get serious about it, it just makes it all the worse.
Of course, I could be wrong, but they've been slacking off hardcore in the area of UI design for a while now, Win7 is a vast improvement but I still find the UI frustrating for some simple tasks and they've been doing GUI desktop OSs' for over 20 years. (Of course, my distaste for the Windows interface is likely just a byproduct of me being on Linux so long, and thus little more then a personal preference instead of being an actual criticism...)
What I'm trying to say, I suppose, is that I don't trust them to develop a UI that takes advantage of the unique form-factor of a tablet, and given the lackluster desktop UI that they seem to think is the best around even if they get 'hardcore' about this, I don't expect them to ever understand why they shouldn't just warm-over their normal Windows UI like they always do for tablets. Furthermore, they're still essentially the same 'design by comittee' culture that things like 'Clippy' and 'MS Bob' originated from. I'd be glad to see them get creative with a tablet UI, but I'm also frightened and (maybe slightly nauseated) to think about what would result if they did. But, to their credit, I'm really fascinated with the 'Tiles' concept they've come up with for Windows Phone 7.
So maybe it won't be so bad, maybe they've realized the need to get creative if they want to compete. Nevertheless,I think I'll just wait and see where this 'Android-on-the-tablet' idea is going...