Maemo/Meego. They tried.
How many did they sell? Bingo. Maemo was step 5 out of 6 or whatever, iphone with step 1 was a bestseller. You cant make a turkey platform into an eagle.
Nokia will gain much more than MS. Microsoft is taking a gamble that NOKIA can execute.
I think that Symbian and Maemo point to the opposite. Nokia has good hardware, but I see no reason why Asian produced will not catch up and match it. Nokia software was good for non touch screen phones, but it can not compete in the high end spectrum.