I disagree. WP7 would've been a much better and more efficient OS for tablets, and they already built that, but in the name of keeping OS licenses for tablets at ~$100 like for notebooks, and some kind of "unification strategy" (which still hasn't been realized yet), they've also made Windows RT for tablets and WP8 out of the NT kernel for phones. But even WP8 would've be better than Windows 8 or Windows RT (which is 95 percent Windows 8 anyway).

It's actually how Apple built iOS, too. But will they put WP8 on tablets? No of course not. Instead, they'll try and push Windows RT to phones, which is the totally wrong way to do it. But just watch it happen.