Background: I'm a developer.
Operating systems I use: Mac OS X, Linux (desktop and server)
Mobile Platforms I use: iPhone and Android
Operating systems I don't use: Windows 8
Mobile Platforms I don't use: WinMo8
I'm not buying a machine for Windows 8, a windows mobile phone, and a copy of Visual Studio 2012 ($2-3k++ outlay) for a chance at selling a $2 game to an unvalidated marketplace.
I'd have to sell 1,000 copies just to break-even on the hardware, let alone my time.
I'd be more interested if Microsoft had some sort of incentive program that included the dev machine, compiler, and mobile phone for testing. If they do, please link it.