Windows 8 and Windows Phone 8 Sharing 'Kernel'
Operating system Windows Phone 8 (WP8) will have a core program (kernel) is equal to 8 for Windows desktop and tablet computers. The goal is to unite the Windows operating system franchise of any type of device.
That way, users can have the choice of device (smartphone, tablet) are more numerous and can more easily use the same application on several different devices.