Interesting strategy
I wonder what's going to happen when the tablet market cools down to pre-hype levels. Sure, desktop PCs aren't going to go much further than they are now, but I can't imagine people not wanting the convenience of a laptop with all your files on it, that doesn't have to be online all the time, and lets you do document editing. And as for a desktop, well, I have my laptop plugged into a keyboard, mouse and 27" monitor through a docking station.
I think focusing on high-end business grade laptops and workstations is the way to go. Assuming Microsoft doesn't re-tabletify Windows 10 before release, people are going to be buying machines again sometime.