I think they'll play to enterprise with this one.
Thing is, I reckon it would be a mistake. While they're saying that they're all in category creation, I just can't see anything happening if it doesn't get broader than enterprise adoption.
What makes it tricky is this;
This is a mobile play, what has MS been saying about mobile; things about what comes after smartphone. Well, what comes after is definitely going to be a consumer environment isn't it. Success of smartphones in enterprise has come from the fact that it was consumer led.
Next, all this effort to porting apps etc. Why would they bother if this is just an enterprise play? Enterprise can afford to make custom apps for a platform if they want to, actually they still have to in this case.
Next, it's clear that consumers drove the success of smartphones. Enterprise didn't really determine much at all in their success, with the exception that some developers and companies made a loot of money by targeting consumers rather than enterprise. An enterprise targeted solution is probably going to flop in my opinion. Very few people get excited by productivity improvements.
While MS definitely won't be targeting entry level, they need to emulate iphone's success, in that it becomes an aspirational device, and people want it because it does things which smartphones can't.
Surface studio is probably going to be the best example of what I think MS is trying to repeat, while, the thing is the Surface Studio has a lot of legacy features, the new abilities aren't really well supported by software, yet, but at the bare minimum it is still a desktop PC.
MS mobile play is always going to be hampered by a lack of apps. And play is venturing into new territory, purely because how their smartphone attempts have failed. Any attempt needs to stand on its two feet, and needs to convince developers to support the platform.