I know it will NEVER happen, but if only they could complete the Surface line up
I know for a thousand reasons this wouldn't happen. But, I'd love to see a Surface Phone (which is a possibility), and revisit to the Zune and perhaps even a beautiful laptop/ultrabook from Microsoft, as well as an accessory pack. The design of each device would complement others, it would showcase the Windows 8 ecosystem perfectly, give MS a good grounding as a device manufacturer as well as create more aspirational flagship devices for OEMs and customers.
I know that PMP sales are declining too, and the Zune wasn't really a sales success, but there's still an opportunity to push a product in this market - Samsung, Sony and Apple are still fighting in this space, and with access to the WP8 app store, MS could too.
1) Surface RT
2) Surface Pro
1) Surface Windows Phone 8 (High res screen, VaporMg casing, 32GB, 2GB Ram, S4 Pro?)
1) Core i5 (cost basis), 128GB SSD, touch screen, better than 1366 x 768 resolution, VaporMG casing, Usb 3.0 - you know general Ultrabook specs but with an iconically good design/build quality.
1)Similar specs to the Surface Phone, with a 32GB and 64GB option available. Give it access to the Windows Phone 8 app store, a design similar to the rest of the line-up and a nice price point.
Available in each colour the touch covers are available in. Give the Surface Phone and media player a coloured back plate. USB cables/attchements, case/cover, screen protector, coloured in-ear buds and a carrying case. Include a few other things too, like a cleaning cloth, maybe some stickers?
Wireless charging mat:
For charging the phone and media player - again in the same colours as the Surface tablet touch covers. (If only the Surface PRO and RT had wireless charging, this would work really well).