With the PC market in terminal decline, Microsoft is going to have a harder time hiding the loss making divisions (i.e., pretty much everything that isn't Windows or enterprise related) Now they have the additional problem of hiding the scale of revenue & profit declines on the cash cow Windows side. A reorg is just the ticket to do so, and just in case people start figuring out how to decode it, I'm sure there will be another reorg in a year by Elop or whoever takes Ballmer's place as CEO.
If the shareholders realized how many billions Microsoft has pissed away over the years (and how fortunate they are that Yahoo declined their offer, preventing a loss of tens of billions more) they'd have revolted against Monkey Boy years ago.
Microsoft probably would have been better off if the FTC has required they be broken up, they could have had the Windows & Enterprise business in a separate company tossing off utility-style dividends like clockwork, and let IE and the rest of the Internet/Home stuff sink or swim on its own without relying on digging into the gigantic Windows piggybank to keep them going. Maybe a company unable to lose unlimited money with no consequences for bad decisions wouldn't have been caught flat footed by Blackberry and later iPhone in the mobile space and Google and Facebook in the Internet space over the past 13 years!