Samsung has good hardware and very good brand for phones which Microsoft has not. I personally thing that if Samsung decides it can become much bigger threat to Android than Microsoft.
OK, but the OS isn't hardware. Being good at one really doesn't say anything about ability with the other. The only reason Apple is an exception is they've literally been bet-the-company all in on both for every single one of 43 years.
Also, at the time who had a better reputation on phone hardware than Nokia? The MS/Nokia phones were also very well reviewed for the hardware too. It didn't matter, the software platform was too late to the party. There simply wasn't, and still isn't a significant market for a third OS platform.
