Let's face it, Acer needs Microsoft more than Microsoft needs Acer. With an installed base of nearly 90% of the desktop market and Windows Servers running the majority of Fortune 500 companies, Acer deciding not to build a Windows tablet isn't going to hurt anyone except Acer.
Second, what alternatives do the vendors have? iOS is Apple-only, and the only Android tablet gaining momentum is the Nexus which Google is rumored to be selling at a loss! Even if WindowsRT were to fail in the consumer space, it will find a home in enterprises who will flock to a device that already fits into their support and service architecture. Is Acer going to cede that ground to its competitors? Of course not.
Finally, lets not forget why Microsoft decided to enter the hardware space in the first place. It was Acer and the PC vendors who largely lead to Vista's bad reputation by selling the OS on under-powered hardware. This time Microsoft is controlling the game by showing off their new OS on hardware that is appropriate for it, and challenging the vendors (yeah Acer, I'm looking at you) to produce a high-quality product.
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