Perhaps it is, but I would wait for the next quarter's figures before declaring it a success or failure, as the first quarter's figures after a new release are always misleading. MS claim they are shipping in volume, OEM's claim they are not selling at all... they can't both be right.
Easy: MS did sell indeed 60 Million licences to OEMs, but the OEMs have sold apparently far less than 60 Million W8 PCs (their expected number, and license order volume).
All the available data hints to just that:
"Windows sales rose 24% to $5.8 billion in the quarter that ended Dec. 31. Microsoft unveiled its years-in-the-making Windows overhaul on Oct. 26. But [the Windows 8 launch] pales in comparison to prior launches of the operating system: Windows sales soared 76% during the quarter that Windows 7 launched, and rose by 65% when Windows Vista debuted."
Computer sales have actually dropped precipitously since Windows 8 hit the streets. NPD reports that holiday sales of Windows notebooks dropped a whopping 11 percent in 2012, while both Gartner and IDC say that overall PC sales dipped in the fourth quarter by an estimated 4.9 and 6.4 percent, respectively. Net Applications says Windows 8's user adoption lags behind Windows Vista's. All that corresponds with talk from executives at HP, Acer, Asus, Fujitsu, Newegg, and others, who have universally said that Windows 8 is off to a slower-than-expected start.