I'm not sure what this guy has been smoking but I'll just deal with three of his main points:
1.Porting the widely-known PalmOS GUI to other platforms
Like what other platforms? There are only two, Windows Mobile and Linux. What could Microsoft gain by using the Palm OS GUI? I mean, the Palm OS GUI is old and basically obsolete. What value does it bring to the table? As for Linux, I've heard this now for three years. Except for a relatively small subgroup of computer users, Linux is not making headway in the desktop market. Until it becomes more widely used on desktops, no Linux PDA is ever going to make enough money to even pay off the R&D costs.
2. Porting the widely-known PalmOS apps to other platforms
Like what widely known Palm OS apps? The only ones that PalmSource owns are the standard things like the Palm Datebook. Is there someone who thinks having the Palm Datebook on another platform is so revolutionary that someone would run out and buy it? The basic Palm apps are old, limited, and ugly. There's no market value in them compared to third party apps like DateBk5 and Agendus. Third party developers will port their apps to whatever platform allows them to make the most money. They are not going to be guided by what PalmOne thinks they should do.
3. Making the Palm Desktop a direct competitor to MS Outlook
This one is really hilarious. On one hand, this guy thinks that PalmOne will end up as a licensee of Windows Mobile while, at the same time, they are working to destroy one of the biggest cash cows that Microsoft has? Apparently, he thinks Bill Gates is a nicer guy now than he has been in the past. In addition, the Palm Desktop is a 1998 era program that's not even network aware, doesn't have integrated e-mail, and can't even link one item to another. We're talking about a rewrite from the ground up to even have a chance of competing with Outlook. Where's this capital coming from? Lotus Organizer, Ecco Pro, Groupwise, and a plethora of other Outlook competitors, many with better programs than Outlook, have already been effectively killed off by Outlook. There is zero chance that the Palm Desktop, in any form, will ever be a serious competitior to Outlook.
I have no idea what will finally happen with PalmOne, or the PDA market in general, but I believe it will all be a moot point in a few years. We'll have msartphones that incorporate all the PDA features we have now running either some version Windows Mobile or Symbian. They will be the big players, long after PalmOne is a memory.