Acer:
“If Microsoft is going to do hardware business, what should we do? Should we still rely on Microsoft, or should we find other alternatives?”
Yes! I recommend Debian GNU/Linux. In addition to the limited abilities of M$’s software you get a diverse set of applications for client and server and a wonderful software management system. Spend money on advertising instead of propping up M$’s bank account and you will be rewarded, Acer. Other OEMs, take note. If Acer cuts its cost per PC by $100, what will happen to your market-share?
see Acer begs Microsoft to 'think twice' about Surface tablet | Microsoft – CNET News.

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Great idea. And every Acer computer with Debian comes together with a voucher for a lobotomy.
Mr. Pogson, you’ve got it all figured out. Acer should hire you as a long-term strategist.
To quote the Bard, “The lady doth protest too much, methinks…”.
Else Mr. Wang may be a dullard bean counter in the stereotype PHB mold attributed to many CEOs in the world today. Surface is just a price umbrella sort of reference product that Microsoft sees as necessary to frame Windows RT where they want it to be.
Watch the future unfold with a more open mind, Mr. Pogson, and you may yet see the wisdom behind this.
Neither Acer nor Microsoft will solve this puzzle. More likely the much greater player – The Tyrant Of Conditions – will make the decision: mobile revolution trowing away old and tired non-mobile pc dominance. That will be end for Microsoft and it’s unholy OEM Kingdom.
Q2 2012: 68,5% of new devices were mobiles, only 31,5% non-mobile pc-computers. World is changing with or without Microsoft Windows.
http://store.steampowered.com/news/8584/
Its not only OEM looking for plan B. Valve is extending outside there old home of just games because MS in Windows 8 is including a Store.
Next question what effect will this have on Valve competition. So just like Android we are going to have many application sources.