This seems like a ridiculous strategy. Who would abandon an ecosystem that they own over 80% of? If they're spending too much money on it, stop adding features and harden what they already have. It's increasingly clear that macOS isn't business-level stable, and Linux isn't polished... No one has an Android device on their desk at work. Maybe if they stopped trying to take over the world they would realize that they…
There are still a lot of tech heads and gamers that depend on Windows and will continue to buy into the platform. I even know hard core Linux devs who've switched back to Win10 and just work off of the new Linux Subsystem and an X11 server.
With Android being a clusterfuck of vendor specific bloatware and not having a single concept of a clean install, Microsoft should focus on keeping a clean Windows install equivalent to a fresh Mac install.