I see your point but also believe this is more about some sales/marketing guy in one of samsungs/nokias of the world will sell this idea someday to their higher ups. Well by number of devices, Samsung anyways launches around 15 models in an year (actually more) a mix of both android and Windows. Why not just launch a Samsung Galaxy S4 with versions in Windows and Andorid. What is difficult here? #SavingOnDeviceDesign