Yeah I don't agree with that assertion either. Microsoft will produce hardware to show the art of the possible with their software. It largely comes out of a situation where the PC/device manufacturers were doing a sh* job of it.
Hardware manufacturers that aren't Microsoft have little reason to take speculative risks that might prove that there's a market for a new configuration of commodity hardware to sell Microsoft’s latest non-commodity software; it's all potential downside with very little potential upside.