Different markets, different philosophies . . .
Also realize that apple cares nothing about the enterprise market. They create for low level consumers that want a simple device that is minimally functional. In contrast, Microsoft, who has known this for years, understand that gaining a foothold in the enterprise market is like rolling a freight train downhill - it has long-carrying momentum and will likely fuel revenue for many years.
The Windows 8 approach is wise, although implementation is another topic entirely.
apple's target market is fickle; they will switch on a whim to the newest device that comes out. Microsoft's possible presence in the enterprise tablet market is a long lasting foray.