It's not like this is the first time MS have done the hardware/software combo (which has been pretty successful for them)... xbox anyone?
On the consumer side it's "Not only is it not a Mac, it doesn't even come with Windows."
On the commercial side it's, "Can it run Excel" - some things never change and Visicalc is still the killer application, so to speak.
It is, in my opinion, a mistake to expect corporations to operate on the principles which drive persons. So long as Windows remains a profitable operating system for Acer, Acer will continue to install it. And that will continue to be the case unless Best Buy starts hiring Linux gurus for its sales floor.
As it stands, the only company to have been successful in the consumer sector with that formula has been Apple. It'll be interesting to see if Microsoft can pull it off.