The problem is, Nokia could've easily make a come back IF they listen to their customers.

Look at what happen to Samseng and HTC? Look at these 2 company last time.

Look at Nokia, when it was struggling to make a come back, people been asking for an Android Nokia phone; there're many potential customer for Nokia here.
Instead of grabbing these market, they decided to go for, well, you know what... which at the same time, make their reputation worst.
Wait... so what IF they decide to go for WP? They can still go for Android? Even Samseng and HTC did the same, they have both WP and Android.

Imagine if Nokia have Android phone as well. Today, it will one of the major competitor in the market, they want to adopt Windows Phone also no problem, they can grab more customer. Which means, they can have different customers. Now? They're loosing Customer everyday and hopping to gain back their Customer by hoping these Customer will switch to Windows Phone. Can it work? I'm no business man, but I think this is exactly like what Apple wish to do.

I can only say, usually for business strategy, people do this open 2 tap water strategty, see which one flows more before deciding; but Nokia-Microsoft or Elop, I don't get their strategy, perhaps it's a new kind of business strategy, or there's something behind it.
MeeGo was declared dead before it was even born, and all the work just go into rubbish bin.
Symbian was declared to be executed soon before Windows Phone was even available, not to mention, can it sell?
So, it's like killing your own product FIRST, while waiting for your new upcoming product to be available... which also means, they will start loosing customers already even before the new product is available.
Is this some sort of new business strategy?