Cringely has an amusing take on Microsoft's reorganization:

So now Microsoft has decided to become Cerberus, the three-headed dog guarding the gates of Hades. Ballmer and friends have done what the DoJ couldn't do, splitting the company into divisions for platforms and services, business apps, and entertainment. (It was very scientific: I understand they converted Microsoft's old org chart into MP3 files and put them inside an iPod Shuffle.) The Redmond Ramblers desperately need to bring more innovation and less imitation to the table. The question is, Will the reorg make them smaller and more nimble, or merely three times as inept?

Heh.