Fine, ask that question your way and the answer is the same. The cost to MS's damaged relationship with their Hardware Partners far outweighs any small profit they may achieve from a SP II. Like I said, the market is going to ultrabooks that can be used as a tablet, not tablets that can be used as an ultrabook. A business person needs 10+ hours battery life, backlit keyboard, more ports and a bigger screen. SP will NEVER be able to compete on that level. SP1 was not a colossal failure because it wasn't made right, it was a colossal failure because it isn't the right device. Business people just don't need this form factor. SP RT was a colossal failure because it wasn't made right. That can be fixed.
Every SP Microsoft sells is money out of their Hardware Partner's pocket. Not so with Surface RT as everyone else has abandoned that. MS can create a better RT and sell the hell out of it risk free. If you think MS's goal in making the SP in the first place was to become the #1 hybrid maker you probably also think
Amazon created the Kindle because they want to make billions in tablets (that's why they sell each one at a loss).
Also, if the SP form factor worked you would see it being imitated elsewhere. But no, no one else is creating tablet 2 ultrabook, only ultrabook 2 tablet. When NO ONE is trying to copy you that's a bad sign.
If the Surface II comes out with a Snapdragon 8, full HD screen and a pen at a reasonable price there is honestly no need for a SP II. Consumers won't step up and business people won't step down.