What is this article talking about? "Ruthless Microsoft's Smart Decision To Kill Windows Phone"? They haven't killed anything. I'm baffled that this author seems to have misinterpreted their earnings report so badly.
Never mind the fact the speculation about "Microsoft doesn't need windows phone" is just pretty wrong in the first place: Apple doesn't "need" iPhones, they could make a profit just selling Macs. Does that mean they should kill iPhone? It's better for Microsoft to try and build a brand they can have profits on independently of software sales, since it will obviously lead to more people using their software on their phone which is quickly replacing home computers.
Also, subscriptions to Office 365, Microsoft Drive etc.