There really isn't any doubt is there? Microsoft gave up on mobile two years ago when it crushed the Lumia brand and the smartphone division which it acquired from Nokia. What to has happened since has been a story of neglect and a long lingering death.
So MSPoweruser's discovery of changes to the wording of Microsoft's SEC filing to exclude the wording 'mobile' should be a surprise to nobody.
Except perhaps Windows Insider Program Manager Brandon LeBlanc. He responded to the story on Twitter rejecting the interpretation of the wording change.
Unfortunately actions speak louder than words and Microsoft's actions have been those of a company which has absolutely and completely given up on mobile. It is impossible to buy a high end Windows phone in most countries around the world, it is impossible to buy a Windows phone at all in some countries around the world.
Windows 10 Mobile hasn't received new features, even on Insider builds, Microsoft's own software teams have been thoroughly unsupportive of the platform. Many of those apps have been killed.
Sorry Brandon, but if looks like a duck, sounds like a duck and walks like a duck it's safe to say we're looking at a duck.
Given up? That's putting it mildly.