@drummer47:Not true.  Windows development is broken up (roughly) into 4 pieces.  The first is market research, the second is product planning, the third is development, the fourth is testing (obviously testing goes on through the development phase but the point is that no new features are written in the last piece).

The market research stuff for Windows 8 started before Windows 7 shipped, but actual product planning didn't start until sometime after Windows 7 shipped (after all, the Windows team was busy shipping Windows - they didn't have time to do planning).