Right, given the *soft in the name, Microsoft has never seen itself as a hardware company and every move it has made into hardware (except Nokia) was reluctant and to fill a need for software they couldn't convince hardware friends to make at scale for them.
Microsoft started building mice because they wanted to add a wheel to them to make working in Office applications better.
Microsoft started building 2-in-1 tablet laptops (Surface) because they'd been calling it the future for a decade and no one was paying attention.
For the most part Microsoft's hardware strategy is at its best in "if you build it, they will come (and copy it as soon as they understand why you built it)" mode.
Microsoft started building mice because they wanted to add a wheel to them to make working in Office applications better.
Microsoft started building 2-in-1 tablet laptops (Surface) because they'd been calling it the future for a decade and no one was paying attention.
For the most part Microsoft's hardware strategy is at its best in "if you build it, they will come (and copy it as soon as they understand why you built it)" mode.