Microsoft is so fond of Apple’s iPhone-iPod touch combo, that it has decided to follow a similar strategy. In addition to have mobile communication devices running Windows Phone 7, the company is now abandoning, as we know it, the Zune platform and encouraging developers to switch over to Windows Phone 7 for “Zune HD2.”

The idea is to have a mobile device that does everything a typical Windows Phone 7 smartphone will do except making calls. All applications will be compatible across both platforms, and although original Zune developers are annoyed, this will give them a much bigger opportunity to work with. The software giant is serious in taking on mobile, and for developers, this may be another platform to leverage their risk.