Is MS starting plan c before plan a and b fail?

I was thinking the other day about why MS is porting their apps to Android and ios and it hit me, if plan a (windows phone7-8) fails and plan b ( surface phone) fails all they really have are services like office, skydrive, outlook, xbox stuff, and a few other things. So maybe they feel they should just go for it now and release their apps now before more time is wasted?