Windows Phone 8, when released later this year, will incorporate the same kernel, networking stacks, file systems, and other central components of Windows 8 for desktops, ultrabooks and tablets. Developers will be able to move between the both operating systems with very minimal changes, according to Microsoft executives.

Other developer benefits include being able to write one set of drivers that will function identically on both Windows 8 tablets and upcoming Windows Phone handsets.

For end users, the experience of shifting between a Windows Phone 8 handset and a Windows 8 tablet or notebook will be, for Metro style applications, consistent and familiar.