It will only piss off the PC manufacturers and get them to sell PCs with an alternate OS. MSFT will lose more money on OS sales than they will earn on PCs.

Do you remember when Pepsi owned Kentucky Cried Chicken, Taco Bell, and Pizza Hut? No other fast food chain would buy and serve Pepsi. Pepsi spun off their fast food chains as a separate unaffiliated company now known as Yum! Brands Inc.

Perhaps Microsoft is getting ready to break itself up into parts.