Interesting but risky point. What if the new Windows Mobile flops due to critical problems much like the other Windows Mobiles? Android at least is already gathering momentum, despite all its issues. It's nice that Microsoft cares, but you won't get rich selling to the 3 people who decided to buy a Microsoft phone. You say "They care about how polished the outside looks, how thin it is, and how smooth and fast the us…
I don't know the numbers of "tainted" Win Mo consumers but I'm not convinced they will really appreciate the differences between their old "piece of shit" WinMo and the new shiny (and hopefully freaking awesome) WinMo 7.