Microsoft is clearly seeing demand for the its Surface products in the enterprise, however in terms of providing the sort of total ownership experience that large scale business requires Microsoft knowledge exists in the software rather than hardware space.
To fix this Microsoft will partner with suppliers who have plenty of experience in this arena: Dell, HP, Accenture and presumably others who fit the enterprise supplier model.
Its a good move for Microsoft and an interesting one for Dell and HP in particular.
The Surface and Surface Pro 3 offer a compelling case as premium devices in the enterprise, offering power, capacity, expandability and a new level of flexibility. For IT departments who have had to deal with the vagaries of embedding iPads into their service catalogues it could be a godsend. Microsoft gets a tool to try and head off Apple's further encroachment into enterprise,
For the OEMs its an admission that they can make a better business from supporting Microsoft's hardware than their own. That's another sign that after its early problems with the Surface, Microsoft has managed to build some momentum behind the hybrid.