yeah, i don't think that would happen.
the console industry is a whole different animal, but one thing is mostly the same, you don't get rich off of hardware, it's all about licensing, peripherals, contracts, etc. MS is pretty comfortable, i doubt we'd see an MSPC of any sort unless the environment of home computing were to drastically change.
....And, why does Apple make their own OS AND computer? Because Apple can develop the hardware, that's why!
If MS released their own line of computers, I don't think they would sell like hotcakes, just because the OS (And performance) matter most to people, for the most part. There are most likely people out there who would give these computers a try- I would, even though windows isn't exactly my 'favorite' computer software/ peripherals company. Also, chances are the actual product and built in software would NOT be made by Microsoft, (unlike Mac). Of course, though, Microsoft would have to make the hardware, i.e. CPU and such, and if I am correct they do not make processing components for computers. Some other factors that must be put into consideration is the technology and how it is laid out, if you will. By this I mean will there be a big, bulky, [and most of all ugly] CPU? Or would they develop it like the iMac and cram all into one, thin, all in one machine? Of course, they have enough money for R&D (Research and Development) to try these things, and other different layouts, but the bigger thing is would they want to try to market such an item like an all one? Apple has this unique to iMac, and would Microsoft be willing to risk their reputation into being "copy cats"? Most of all, though, they most likely couldn't price these kinds of all in ones much less than the iMac, could they? They obviously can't, unless, of course, the specs suck, and the OS was new, fresh, and good for the average person who just wants to have fun with their computers? What about compatibility, which would be important for people who want to use their old computer games that were XP compatible on this new OS? There would be so many factors to consider, and most are big factors that could change the computer completely, or perhaps even the whole computing INDUSTRY, like the PC did when it was first rolled out a long while back. I'll end this post here, and have others step in to throw in their 10 cents [two cents no longer works with these inflation rates].