Saying 'Windows 8 costs $85, but Android is free. Fail' is only half of the story really. The Windows license pays for a lot; Microsoft does a lot of QA on their software and the provided drivers cover the vast majority of hardware configurations that OEMs are likely to use. Updates are provided directly from Microsoft to the consumer, as is software support. With all of this testing and development done already, it should take less time and money to bring Windows devices to market. Android devices will still be cheaper, thanks to that $85 per unit Windows license, but the difference won't be anywhere near $85 (especially when patent licensing is taken in to account, aren't some OEMs paying up to $15 per device?). Bundling Office in seems to be a way of negating the remaining cost difference for consumers.