Yep, for $40 people will buy it. MS can then crow on its 'success'.
Yup, that's what companies do when feedback suggests a product won't sell too well at regular pricing... practically give it away then boast about the millions of units sold to call it a success. There's nothing better than a feel good success story to help create/inspire an even greater success
Not only that, MS is using the old philosophy that it's harder to sell something to one man for a million dollars than it is to sell a million somethings to a whole bunch of people for a mere dollar. In this instance, MS would be raking in a tidy sum if it sold just 20 million units worldwide at 40 bucks a pop, though that figure is likely to be much, much higher, given all OEM machines will have it pre-installed... and the availability of previous OSes drying up soon after 8's release