I think Microsoft do get the tablet revolution that’s discussed here, but they realise they’re not going to win it with Windows 8.
I’m reminded of a quote by Don Draper in Mad Men – “If you don’t like what is being said, then change the conversation.” As is noted here by John Gruber, with the Surface Pro 3 Microsoft are changing the conversation away from Surface vs. iPad to Surface vs. laptop. That makes a lot of sense to me, as it’s a comparison Microsoft are more likely to win.
What Microsoft doesn’t get about the tablet revolution – Vox