I'd still peg Microsoft as a software company, although now they seem much more willing to praise the hardware side of their business. It's likely the hardware division's primary goal is not profit, rather to maximize potential software sales.
You mean there are some Windows specific features in their tablet? Which? And why couldnt they have asked the other manufacturers to implement them?
Microsoft likely wants to ensure Metro app functionality, inking, etc are all available on great hardware. Microsoft is entering the realm of the iPad, and to quickly gain traction in this space they will need to ensure they have a fantastic hardware experience to go along with (what they believe) will be a fantastic software experience. They could leave that to 3rd party manufacturers - and they are certainly giving those manufacturers a chance - but they must feel it's necessary to create something themselves to help lead the way.
I'm intrigued. Let's hope this works out better for them than the Zune did :)