Zune is about as dead as dead can be. Microsoft has dropped funding PC gaming some time ago. XBOX 360 took years before it started to realize any profit. Other ex-Microsoft executives have stated on record the inter-department fights for resources and attempts to get projects cancelled so their own project gets more resources/funding.
Ballmer is all about business, nothing else - in his world, worker ants are his target audience.
Sounds like Allard is cashing out while he can and gonna go spend some money on this thing called Life.
His escape letter was long winded, was it really necessary? Seems odd, or was this by request of Ballmer as Microsoft seemed to have a long list of "Dropped" unhappy execs going public.