I have only seen + heard the opposite about Apple cutting back on enterprise sales of any kind. (Up until two-ish years ago, they made very little outreach to enterprise at all, just because they don't do roadmaps, don't have special support for "enterprise," etc.) Your retail-business theory is what I thought of as Apple's old strategy.

They just engaged Unisys to support and infiltrate the enterprise (http://www.bloomberg.com/news/2010-10-25/apple-enlists-unisy...)

I'm not saying your interpretation of the Xserve discontinuation is wrong, just that i hadn't seen anybody with that interpretation before, and i'd love to hear more.