There is no Plan B because if Plan A fails Nokia will be laid to rest in a WP7 grave with a grinning Microsoft to mourn it. Elop has put all of Nokia's eggs in one basket. How many quarters will it take for Nokia to to revive Symbian, produce Androids or dust off MeeGo? The smartphone industry isn't going to wait and Nokia will be bleeding to death. Repeat. There is no Plan B. Nokia will live or die with WP7.