Dell now promotes its Windows 8.1 tablet instead and it makes perfect sense. Why try to sell fake Windows when the vendor can deliver the real thing at the same or lower price? RT by any name is dead in the marketplace. Seems everyone but but Microsoft understands this.
What I would tell the board of directors at Microsoft is the following. Windows RT is a piece of #$%$ that just about nobody wants. Painting the #$%$ gold doesn't make it a gold nugget, just #$%$ with gold paint. Instead of searching for a market while the batteries lose life and recharging potential why not simply give them out to school kids in 3rd world countries and call the entire thing an epic failure to go along with other Microsoft epic failures. Time, money and energy spent on this could better help promote Bay Trail tablets.
It's unwise to view Windows RT w.r.t. Windows 8.1 The goal with the ARM version of Windows is to provide the soon to become familiar interface of Windows 8.1 to the huge market for ARM based computing devices. There's no disagreement that it's a huge market so I wouldn't blame Microsoft for going after it. It's a highly competitive market with well grounded incumbents so Microsoft's chances are slim, but the payoff could be huge.
MSFT is merging its RT and windows phone units. I guess it's better to have two handicapped devices (phone and tablet) than have two fully functioning Windows devices (PC and tablet) and one glorified remote. Such is the logic of post-Gates MSFT. At 14nm, there is truly no need for a "lesser" OS for tablets and phones.
Even iOS will run its course and be absorbed.