So... are you including the Nokia Board of Directors in this equation?

Nokia Board of Directors invited Elop who invited Microsoft that launched the N9 in just a few isolated markets that killed MeeGo that birthed Mer that birthed Sailfish that didn't deliver the Jolla Tablet but has the incoming Intex inspired Jolla C that is being released in limited markets while Sailfish has been forked by Russia who's invested into Sailfish and now effectively represent the majority of the Jolla Board of Directors (in terms of influence)...

Full circle... almost

7.8 Billion dollar write off makes Windows RT and that 1.1 Billion write off in/around Surface initially looks minor now.