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That's an unpopular opinion at a moment where the future of handhelds is seen as not bright due to the success of powerful smartphones. Entering the handheld market would require tremendous amounts of preparation, and I don't think MS is up to the task right now. In fact, I don't think entering the handheld market with a big budget is not wise for any company at the moment. I reckon entering the market would be easiest with a handheld/smartphone hybrid or some very innovative feature that would seperate the handheld from smartphones properly.