The problem I have with Microsoft entering the market is that like with many things they do, they will likely make a Garageband type, minimal program and not do anything else. They need to make Windows more out-of-the-box friendly for audio, they need to work on their audio driver more, they need to focus on Windows itself not being such a mess. Instead, they will likely make an Audacity clone, throw it out the door and never update it because this is how Microsoft operates anymore.