I'm not saying Microsoft needs to abandon Windows, but keep the product being itself and don't shoehorn it everywhere.
There is no reason for their phone OS to be called "Windows Phone", it's not just not App compatible, it does not even have the feature the OS was named after. The same applies for their upcoming Arm Tablet approach.
But no... They feel forced to market the Phone using Windows and Office brands. They think that big Microsoft Office tile in the home screen, and the Windows name, will sell their phones. It's already proven it won’t.
Even between Microsoft fans that love PCs, no one I ever met seems to think Windows is "cool" or desirable. They feel "windows" is that thing that runs in PCs and Office is a work requirement, not a fun toy. Windows fans, if anything, may feel more love for Direct X than the OS its part off.
BTW separate note: Apple appears to have about ~10% of the current PC market, not huge, but not a joke either. There may be a much larger PC install base, but a lot of those are not actually active. That's also part of the point: Ballmer is allowing OSX to gain too much traction.