Okay, I'm squarely in the Apple/Mac user camp, but this kind of analysis is pure BS; it seems positively preposterous to me, and I refuse to just believe such analysis based on one small segment of Microsoft's total business. The sad thing is, this is precisely the kind of faulty, shallow thinking that goes on all the time with tech-news concerning tech-businesses. Microsoft is far too large and still massively dominant on the desktop and in the enterprise to just vanish so quickly.
Honestly, this sounds to me like the typical stunt of some Wall Street analyst with a vested interest in having the stock of a specific company take a sudden nose-dive so he can swoop in a buy it all up cheap and then profit later when the stock returns to normal value. To accomplish this, he'll release some bullshit article with a page-view grabbing headline to create FUD in less savvy investors, who then proceed to sell their stock in the company, lowering the stock price. With the stock lowered, he'll then buy it up, and when the "inevitable" doom fails to materials (as always ends up being the case), he'll make a killing selling the stock back to those same naive investors who are now desperately trying to grab a piece of the pie before it's all gone.
The other possibility is that his publication is in desperate need of some revenue from page-hits (been a strong trend with publications like Forbes and Business Insider over the past couple of years) and creating another BS article about Apple isn't working as well anymore (only so many times you can keep crying "wolf" before everyone just starts ignoring you). So, creating a BS article about the imminent doom of Microsoft had more possibility to generate a new wealth of page-hits, thus generating ad revenue.
This kind of bad, hidden-agenda analysis runs rampant in the tech-press, and it is usually aimed at Apple, because it's so easy to grab eyeballs off the Internet by putting Apple in the headline. This is the first I've seen it aimed at a non-Apple company. It's bad analysis when aimed Apple, and it's bad analysis when aimed at Microsoft. It's bad analysis when aimed at any company at all, because it's just purely bad analysis. Unless I hear Microsoft is actually losing significant (like 20-30%) mind-share, market-share, and site-licensing in the desktop OS, server OS, Office product space, and enterprise platforms space, any statements to Microsoft's sudden demise will be held as incredulous and suspect to complete disbelief as being nothing more than pure bullshit that has been uttered by either some delusional, ignorant tech pundit/blogger or some Wall Street/corporate dweeb with an hidden motive.