This is a scam!
From my personal experience, if a device like this is intensively used, the battery capacity will be significantly be decreased after 2 years- unless it fails catastrophically before then. Another weak point can be the charging/usb connectors. This M$ built-in "programmed obsolescence" is an outright scam.
The solution? Maybe the UE should make it mandatory for manufacturers to extend warranties to six years by paying an extra 10% of original purchase price before the standard 2 year warranty period expires. Since no Li-ion battery is going to last 6 years, this bad habit of gluing everything together will suddenly cease.
Another thing I would like to see is a mandatory "repairabilty index" sticker on all consumer electronics; which must pass a minimum limit or otherwise be banned from sale in the UE.