Does it really matter to Microsoft who bought that 40 million, consumers or OEMs? No, they get money for every sale. In any case, it's more than Windows 7 sold in the same timeframe - widely regarded as incredibly successful - so it is fair to assume they are doing well. I'm not sure why Apple-centric bloggers are spinning this negatively at all. I get that you don't like Windows 8, but how is selling 40 million in less than a month possibly a bad thing?
Of course it matters. It indicates actual demand versus existing contracts, etc. You’re falling for a sleight of hand here.
I’m perfectly happy to stand by my prediction that Windows 8 will end up being a nightmare for the company.