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I am sure MS is dying with it's over 85% marketshare of OS being sold and the company earn only a few billions a year it is surely must be going out of business.

Majority of MS sale come from not the upgrade to Vista but from bundle OEM with new computer.  Why do you think they are pushing so hard for PC gaming revival with thing like "Games for Windows" compaign or "Live for Windows".  They want people to upgrade their computers.  With current trend of good enough to run WoW and DinerDash in PC gaming I think is what worry MS more than the being outsold by Mac OSX.