Yes, yes I have seen the unequivocal denials and still don’t believe them.
The fact of the matter is, the same issues with OEM’s that are true with tablets are also true in the phone space.
Once a company has decided that in a certain space, doing something right means doing it yourself, it’s hard to see why it would stop there.
The Microsoft Surface seems to be well received aesthetically and has a lot of freshness and originality about it. Even though there are a lot of details missing about the Surface, even I can’t deny that it was an interesting move.
On every level, the same type of move is needed in the phone space.
One final note – Microsoft said they aren’t building a phone but they haven’t ruled out buying a company that is building phones.