Here is an article describing the process of gaining the Windows 7 style start menu on Windows 8
200m is a drop in the bucket for a company with a market cap of over 200b. spread that over a few years and that is nothing. windows is an os with a user base of several million users. over 80%(?) of the world computers run windows. imagine how much money is that in revenue over the lifespan of the product. look at the ipod: it was all adds -millions spent to sell you the idea that if you bought that thing, you'd be cool. the iphone (as much as i despise it) is the right product for those consumers: they do not have the need to flash roms or mess with the buil.prop equivalent.how do they feel about the $200m? -i'm sure pretty good, otherwise they would not have spent that cheddar. something else you are missing, r&d comes from revenue. no sales, no revenue. no ads, no sales. and, financially speaking, r&s is sometimes not added to some projections, while advertising may be.