Judging from the architecture of the Windows 8 revealed at BUILD 2011, Digitimes Research believes that Microsoft, in the face of the competition from smartphones and tablet PCs - especially iPad - does not plan to launch an operating system that is designed specifically for tablet PCs, but instead has chosen to expand into the tablet PC market through its PC platform, which the company has overwhelming advantages, to closely tie the tablet PC's functions and applications with the traditional PC.

The biggest advantage of such a strategy is that Microsoft can build up a strong user base for its Windows 8 tablet at a very short time through the annual shipments of millions of Windows-based PCs.

However, for hardware players, the high license fees of about US$70-80 for Windows' operating system would greatly increase the cost of Windows 8 tablet PCs.

In addition, since Windows 8 tablet PCs will mainly target consumers who wish to purchase new PCs, consumers who have do not need to replace its PCs or do not need the functions of traditional PC applications may choose tablet PCs from other platforms.

Digitimes Research believes that Microsoft may overcome its price disadvantage by adopting a flexible license fee mechanism, charging its customers basing on their devices' types or functionalities.

In 2013-2014, Microsoft is expected to launch its new-generation smartphone operating system platform, which will include the system core of Windows 8 as well as software components and libraries that are developed for tablet PC applications.