Why do some people think that business power users want to edit spread sheets and word processor documents on a 4 or 5 inch screen. That would have to be one of the most frustrating, not to mention non productive efforts one could engage in.
Imagine it. Fumbling around with both hands on a phone sized screen with a 6 page workbook, split on both axis with complex formulae tying together calculations from multiple sheets in said book?
No one wants to do that and it will not sell phones.
Nokia is planning a tablet launch which is lighter, thinner and more powerful than the Ipad. If being fashionable is your only measure, then MSFT will be in good shape. It's a lot more complicated than that, isn't it, simpleton?