Yes, because Microsoft is SO terrible... Grow up, hipster.
Anyway I think the concept could be very cool. It'd be nice to have another competitor in the market just to give us some more options. I love Windows, not a huge fan of OSX, and I couldn't be bothered with Linux (not because it's bad, simply because I don't have the time to sit down and figure it all out again.) but Android has received a lot of praise from cellphone customers everywhere and I figure, why not take it back to where it was developed? The PC!
It'll be fun if this all goes through without a hitch or a lawsuit.