This is PR talk for failure. Let's see:
1. The PC install base is bigger than it was back in 2009 when Windows 7 was launched, therefore the market for upgrades is bigger;
2. Microsoft did indeed state that they had a 40% increase in Windows 8 upgrade sales. That was because of what I stated in nr. 1., but also because:
a) The special upgrade offer was for Windows 8 Pro compared to Windows 7 Home Premium; this offering of a higher tier product at that price level was never done by Microsoft;
b ) The special upgrade price was $39.99 compared to $49.99 for Windows 7, so not only cheaper, but also a higher version (with free Media Center upgrade to bring it on par feature wise with Windows 7 HP);
c) For the first time ever, people who had installed the Consumer and Release Preview also qualified for the special Windows 8 Pro upgrade price;
d) For a few days people were able to insert false data regarding their date of purchase of a computer (MS didn't want a scanned receipt or anything to verify, so even the purchase of the PC could be fictitious) on Microsoft's site in order to be able to only pay $15 for the upgrade, in what amounts to either a deliberate marketing stunt without admitting to it or it was just incompetence, in any case, many people got the chance to upgrade for even cheaper;
3. They are not stating how many people are actually using Windows 8. Many people just took advantage of the special upgrade price ($39.99, or 29,99 € in Europe, which is what I paid), and are keeping the .ISO on the HDD or on a burned DVD, while still using Windows 7. Data from Internet browsing suggests that people are not actually using Windows 8, it's usage share is below Windows Vista for the same period (and that is worrying given that the market was not only smaller back in 2007, but Windows XP wasn't as old as it is now. In fact, Windows XP's usage actually went up slightly in January (http://www.tomshardware.com/news/Windows-8-Market-Share-Microsoft,20859.html) as strange as that seems!
4. The Market shares of tablets with Windows 8 And Windows RT with touchscreen input are 0.08% and 0.02% respectively, and that is supposed to be the main focus of the OS, at least according to their ads that show nothing but the once called Metro UI.
There is only so much bending of reality Microsoft can do. The Surface Pro should be a niche product given its size, weight, and especially battery life (4- 5 hours according to none other than Microsoft) and price, not to mention many tech savvy people will probably wait for a Haswell powered Surface Pro with much better battery life later in the year.
Considering that the special upgrade price offer has ended, and the holiday season before that, Microsoft can only count on more and cheaper touchscreen devices being sold. Perhaps Atom powered instead of Core i5 powered, but until Intel releases the 22nm out of order with Ivy Bridge graphics Atom, I don't think many people will buy those either as they will be waiting. So the hope lies with cheaper ARM powered tablets, but will people buy a Windows RT powered tablet that doesn't differentiate itself because it can't run desktop applications instead of an Android powered device that has a store with many more apps ?
My bet is that Microsoft may see a noticeable increase in sales in the second half of the year, but even then Windows 8's performance in the market and usage share will comparatively be below Windows 7.