Personally I feel the arguments have been rehashed so many times that people are frankly exhausted.
Simply put, Microsoft needs their own Windows based mobile play as without it PWAs and UWPs fall flat thus completely wasting the decades of work unifying the Windows Core.
No company can survive in the long term without a consumers, it's profoundly naive to think that solely relying on the enterprise is sustainable.
Enterprises and corporations do not buy devices every single year let alone upgrade every single year. A product cycle generally spans several years.
In terms of mobile devices, as their employees rely on these for productivity and if they don't want to use the devices then productivity suffers along with morale. Case in point enterprises, corporations, government departments et al at one point solely used blackberry devices but as productivity through mobile devices became mainstream they switched to the iphone.
The NOAA (The United States’ National Oceanic and Atmospheric Administration)
is just one example,
Unfortunately for Blackberry they didn't have a diverse portfolio to leverage from so they had to charge too much to cover their overheards as a result they drove their customers away. At one point everyone had a blackberry phone and BBM was practically everywhere but in a short of span of time it went kaput. The reason why Microsoft has been around for this long is that they have been able to offset losses, sure there are other reasons but if you cannot break even to even off set your overheards then your going to go bankrupt.
So going back to point of does Micrsoft need consumers?
Yes, they absolutely do if they want to see out the next decade beyond that it's anyones guess.