I am really glad that Microsoft is introducing something of this sort. I do think it might be a bit of a tough sell for them as they are totally new to this space. Companies that always buy HP or Lenovo are going to have to start thinking of Microsoft as a laptop vendor. They also are going to have to fight the fear that some people will have that this product will flop or for other reasons Microsoft will decide to get out of the hardware business in a couple of years. Over the years I've bought a lot of Microsoft hardware that was top notch--and then stopped being sold.
My feeling is that Microsoft has just launched a product that could get people talking about them in a different domain than before. If they hit the ball out of the park, or at least solidly, this could fuel a resurgence that they badly need right now.
That's my $.02, at least.