If Ballmer was aiming for the next IBM, he'd have spun off Windows Phone as IBM sold off its PC business. They wouldn't be buying companies and pouring resources into it and pissing off the OEMs by pouring resources into Surface.

And if they were just shooting for Enterprise++, keeping Windows Phone and Surface to keep enterprise device sales under their umbrella, they'd be spinning off the XBox and consumer media properties.

But they're not spinning anything off. They're still expanding into new spaces. And they're fighting for consumer money harder than ever.

I'd say the evidence suggests that, even though it could be wildly profitable if it went the IBM way, Ballmer still wants Microsoft to be all things to all people.