Re: Um, no...
Any conspiracy must be Nokia's not MS's
You can be certain that some shareholders profited very handsomely from the deal, which was in cash. Microsoft was able to use some of the tons of non-US cash for the deal that would have otherwise been subject to tax if it had been repatriated and paid to shareholders as dividends. An even more egregious example of an elaborate tax avoidance scheme was the Skype purchase where Microsoft bid against itself to spunk $ 8 bn on a loss-making business with little or no IP. At least with Nokia it got some tangible assets that it could dispose of.
In these deals it's almost always customers and employees who lose out.