Sailfish does have some outstanding UI/UX elements... Including the Live Covers and the gesture driven OS navigation. I played with it quite a bit on the early ports to N4.
I don't think Microsoft is going that route. All of the MeeGo designers and programers were dismissed from Nokia before the buyout by Microsoft so they have no talent base familiar with the driving concepts behind the MeeGo aesthetic.
I'd love to see Jolla build Sailfish into a presence in the US. I'd certainly consider it as a daily driver.