That's an extreme oversimplication without knowing all the details I think the fact that MS is so desperate to jockey into a position from their current smartphone insignificance is enough to assume that their offer is SIGNIFICANTLY better than Google's. For MS, this is pretty much do or die. A one in a million chance to buy into a captive marketshare for a booming business that they've missed out of. And they get a pretty decent (equally desperate) partner to boot. I should also point out that the money goes into Nokia Oyj's coffer (Although I'm sure Elop got some niceties; not that he needs any after all those golden parachutes).