I like what Microsoft is doing with regards to OEM requirements. Standardized button placement, mandatory camera button (that will jump the device straight to the camera even if it is locked), and the fact that they are testing all the devices themselves before release to make sure they meet the quality standards.
I can understand their reasons for not making their own handset, but I really wish they would, the ZuneHD is a very nice piece of kit.
And Anand was right in his review, if Microsoft doesn't get Zune for Mac out stat, with all the features of the PC version (wireless syncing to name one) then they are cutting off their nose to spite their face.