Wouldn't these two "value transfers" have occurred with Google? Nokia's operating expenses might have been reduced even further if they'd gone with Android (free) instead of WP7 (which they are paying to use). Wouldn't Nokia have gained access to Google's search and advertising capabilities if they'd gone with Android?
I don't know if Google or Microsoft is better for Nokia, but this article doesn't make it sound like Elop had any convincing reasons for his decision. It sounds like Nokia agreed to give Microsoft money (WP7 fees), but they haven't actually agreed on anything concrete that Microsoft will give Nokia yet?