I think MS understands that it will probably be at least a year or two before it bears fruit, but they had to do something to get into the tablet game......The key will be if the Enterprise adapts Windows Tablets to replace the PCs, that can run the same software on the PCs.....if so, then Microsoft is far from dead.
I have started doing some Windows 8 app development. It is cool. I think they they have something that is going to take off and dominate the Corporate world.
You can develop metro apps in Javascript! MS is bending over for the developer community.