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As others have already pointed out, I'm not really sure what kind of analytic business grade school you attended but most of the main OP either assumes or outright makes up the bulk of the claims.

Many people have already pointed out that MS doesn't have 7 Trillion dollars hiding in a safe (lol seriously)
but more importantly it seems like you've actually done little research or fact checking to back your claims.
The main point I'd like to discuss is

- "Stock is 20 dollars. Wich is really, really LOW. Even in split times.

Go look up the history of Sony stock within the last couple of years. What you'll learn is that Sonys stock had sunk to an all-time low of $9.74 at the end of 2012. We are currently at the end of 2014 and stock prices are ~$21.25 at the time of this posting. This is a massive rebound to where they sat 2 years ago and is relatively in line with company wide restructures. A large boat like Sony is slow to move, slow to react and takes time to change bad habits. In fact look at the chance of Bankruptcy last year vs now and you'll see a dramatic decrease in probability.

To come up with your conclusions is to also say that X1 has made a comeback and will win this gen based merely upon the past 3 weeks of explosive sales.