The 'Plan B' strategy reads like a wishlist, the whole thing seems to be an idea of eliminating all cost-cutting and increasing spending on new talent to bet the entire company on MeeGo. The reason Nokia is in its current situation is the board decided they don't want to bet the company on MeeGo. A plan that outlines an absolute boatload of spending with no financial plan isn't going to get anywhere.
Return the company to a strategy that seeks high growth and high profit margins through innovation and overwhelmingly superior products with unrivaled user experience.