Come on MS! It isn't that hard!
Take one of your SurfaceRT tablets, put it in a box bundled with a controller and connectivity options for BT keys and mice. Sell it for $100 and require xbox live gold membership for any of the network features (which is all it does) to work.
No cost for screen, 'premium materials', keys, mouse, etc. Reuse the same parts that are currently in production so that you get more of a bulk discount, and you can market it to students as an entry level PC as it will have office bundled with it.
Then, just sit back and enjoy a nice little income stream from live membership, app purchases, and accessories sales. Seems like a stupidly easy idea to follow through on.