Microsoft wants to make sure it's not late to the party, as it has been so many times in the past.
Aren't they already late to the party? Apple, Samsung, Google, and others have been working on smart watches for *years* already. If MS hasn't been quietly working on this for a while already, it seems to me like they're already late.
It's too hot in the summer for you.
One could say the same thing about Sacramento
Politics: A strife of interests masquerading as a contest of principles. The conduct of public affairs for private advantage. -- Ambrose Bierce