I just don't think this is going to happen. Look how late it was before MS considered getting serious in the smartphone game! Now despite all the praise on WP8 and the Nokia devices (HTC as well), they still seem to be making very little headway. The reason why Samsung have fared so well is because they could focus on hardware (copying bits of the IPhone design initially) while Google's Android team polished the software. I don't believe they have what it takes to make a great mobile OS. This is not their forte.