They're getting desperate it seems...
First you needed to cough up nearly $100,- just to get an option to be able and hack away with your phone, simply because every Windows Phone is "dev locked", so even if you hook it up to Windows then there's no way you'll be able to access the device through .NET calls.
Then they started their refund promo's. Of course; it wasn't really a promo, you still had to cough up the $100,- but Microsoft promised that they would pay you back. Yeah right; that was a very weird deal for people who couldn't pay using their local currency (read: getting extra transaction and exchange costs not once, but two times).
So now, maybe a year or so later, they finally learned. If you check how you can register for Windows phone development you'll see that not only does Microsoft provide a discount, this time it actually is one.
I tried it out and now the annual fee is only E 15,- for me. I can even pay directly in Euro's, how's that?
There is of course a problem.. I've long given up on trying to hack away on the Windows phone, already removed the whole SDK from my computer (even though it really looks impressive) because I really couldn't see the use for it.
But even if I could be swayed there's the issue of me still using Windows Phone 7, and that market is limited due to the current Windows Phone 8. Which only adds up to my approach of "what's the use?".
Quite frankly I'd rather save up those E 15,- and use 'm to pick up my copy of GTA V instead.
Another classic example of too little, too late. Because if I would have been able to dive in for E 15,- when my attention was more "WP7 minded" (last year) then it would have been a no-brainer for me.