Yes, too late for Windows 8. I worked at Microsoft, i know something about release cycles and sales cycles and basically, i can spot the BS and back peddling in the MS press releases because i sat in on enough meetings that drafted that nonsense. And actually, if Google Chromebook is a failure, that fact (i have no idea if it is or isn't a failure) does nothing to support your red herring comment. In case you can't follow that, I'll spell it out for you, accepting your alleged claim that a competing OS is failing (in this case, Chromebook) should, in fact, help sell more units of competing offers, including Windows 8. Yet, the Windows 8 numbers are still way, way off. Windows 8 is a complete and total mess on the desktop. Yes, i bought the upgrade (MS alumni discount), installed it, fought it for 2 frustrating weeks, and eventually flattened my drive back to Windows 7. You think i'm jumping to 8.1 anytime soon? Uh, no. I'm a developer and overall power user, so please spare me the "you were using it wrong" comments.
Also, selling 100 million units of Windows 8 is considered a failure at MS.