Why would samsung invest in windows like that when they made more than 10 billions over the last 2-3 years off of selling android phones? People are used to using android and it's ecosystem. Android is more fully developed and fully customizable and supported by the general populace than windows is.
Samsung would be stupid and foolish to invest in windows like you say they can because just as google showed with acer's google nexus tablet, google doesn't need samsung to sell devices. Google could easily put their nexus line behind another company like htc or even their own motorola company and still sell as many devices.
Windows has been around longer than Android and its primary established in enterprise.
Windows Phone's have gotten nothing but good customer reviews plus they are more affordable.
Windows 8 will help launch the app store to new heights and Samsung already has a Windows 8 portfolio consisting of Windows 8 laptops and tablets.
Windows Phone 8 = less hassle and its very easy to market considering MS is budgeting 1 billion dollar for marketing and brand recognition and Samsung doesn't have to pay top dollar to market the phone.
Literally all PC's and tablets will be shipping with Windows 8 after October 26th Windows 8 experience is consistent throughout PC, tablet, phone, laptop.
If a user has a Windows 8 tablet, Windows 8 PC why would he/she use an Android device.
I bet most users aren't heavily invested in Android's ecosystem most apps are free so those users should be easy to move over. Most Android users buy low end phones anywhere that's where the chunk of the marketshare is coming from anywhere Microsoft can hit that market hard with affordable easy to use Windows Phone 8's.
But for hardcore users its a bit harder to move in the short term but I am sure when more people get adjusted to Windows 8 more power users will move over.