I would be inclined to agree, except that particular company has a longstanding tradition of taking things over and closing out development to all but those who wish to pay for an SDK.

So, the trade-off is: smaller user-base with open source software and free SDK, or larger user base, possibly lower per-unit costs, and commercial software with no or prohibitively expensive SDK.

It seems to me, there's already plenty of PDA and small electronic organizers on the market with closed source applications in software or firmware. I'll take my open source SDK and applications on my linux-based internet tablet, thank you very much.

MS can continue mucking about in the desktop/server market, and leave us alone.