Good points Steve, I think MS struggle with Focus and therefore Resource Allocation and also that they are Business motivated and therefore lack the passion that other more focused companies have and that MS had, when Bill called the shots.

Just read a really good article in HBR on how Steve Jobs brought Focus back to Apple when he came back. It also mentions "Don't put Profit before Product" I actually think this is the same point about Focus, i.e. focus on the right product(s) and the profits will follow.

http://hbr.org/2012/04/the-real-leadership-lessons-of-steve-jobs/ar/pr

JK