Maybe they're taking a page from Apple's playbook in realizing that best user experiences come from harmony between hardware and software?
I'd still peg Microsoft as a software company, although now they seem much more willing to praise the hardware side of their business. It's likely the hardware division's primary goal is not profit, rather to maximize potential software sales.
Microsoft has not announced any Windows features that would be specific to their own hardware. And there are other manufacturers gearing up their own Win8 tablets (Acer comes to mind). As a consumer we'll have a choice as to what we feel is the best Win8 tablet. Microsoft doesn't care as long as we're buying Win8 in some form and ensuring their long-term survival.
Microsoft likely wants to ensure Metro app functionality, inking, etc are all available on great hardware. Microsoft is entering the realm of the iPad, and to quickly gain traction in this space they will need to ensure they have a fantastic hardware experience to go along with (what they believe) will be a fantastic software experience. They could leave that to 3rd party manufacturers - and they are certainly giving those manufacturers a chance - but they must feel it's necessary to create something themselves to help lead the way.
I'm intrigued. Let's hope this works out better for them than the Zune did :)
I'd still peg Microsoft as a software company, although now they seem much more willing to praise the hardware side of their business. It's likely the hardware division's primary goal is not profit, rather to maximize potential software sales.