a: lol
b: this would never happen
c: like rekano said, even if it did happen, it would be a really really bad thing
d: the logic in that article that "sony builds better hardware and games, but OMG PSN WENT DOWN, HELP US M$!" is flat out retarded.
e: did he really compare a PSvita to an iPhone?
f: windows phone pretty great? R. O. F. L.
g: M$ has absolutely zero cloud whatsoever in the cell phone industry. they have tried making phones that were complete garbage and they have made an OS that is complete garbage. carriers and consumers alike have largely decided not to touch their shit with a 20 foot pole. even considering them as competitors with sony or google or apple in the phone market is ridiculous.
e: lol
seriously though, this would be a horrible thing. also, sony has really nothing to gain by this at all. microsoft, at present, is hugely threatened by google...HUGELY threatened. google has proven themselves to be extremely competent software developers (chrome/android) and are starting to cut deeply into a market that microsoft has enjoyed solo dominance over for a very long time. a free/cheap android-like computer OS made by google could be absolutely devastating to microsoft, and that weakness is on the verge of getting exploited...hard. microsoft's hardware has a history of being shaky at best and, like the article points out; M$ doesn't even have the facilities nor experience to produce their own hardware. their golden goose is operating systems and online services, both of which are not going to keep them on top of anything for much longer.
sony, on the other hand, has been long since known to be an excellent hardware developer and has not shown any signs of that changing. a far more likely, more profitable and more awesome joint venture would be a sony-google machine. that way they could simply crush microsoft on all fronts. :D as far as hardware goes, it is pretty obvious that sony has the upper hand in production ability and overall reliability. as far as software...well i'll take XMB over the 360 OS any day, but they are really pretty equal. as far as online services...XBL still has an upper hand, but that can be easily mended by sony by building a new pay-to-play system and maintaining it themselves, or by contracting an outside company *cough*google*cough* to do it for them.