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Surely Micro$oft could do their market penetration some good with a price like this available to the masses? Would certainly boost sales as the price falls into Nexus 7 territory.....
I imagine that Microsoft has had its fill of embarrassing u-turns lately but I suspect the reason they haven't done this already is it would set some precedents they want to avoid such.
A few examples spring to mind, they'd have a much harder time justifying a normal price on any following products, who would buy the devices at launch if they're going to slash prices by 50% plus after a few months and it's also a kick in the teeth to the early adopters.