Bear in mind that that strategy backfired horribly for OS/2 - it was "a better windows than windows", but the result was that no-one bothered writing native apps for OS/2 when they could use the Windows API and get an app that ran on both.
If Microsoft keeps this in mind they will make sure to never make it too easy to install and run a Linux program, but still easy enough so that developers choose Windows for their own development machine.