Well, for one thing, of course they are going to say that since they are now selling "devices". However, there are many compelling arguments for not creating a SPII. Basically it isn't necessary. Yes, I can see smaller versions of the Surface running Windows 8 with atom (or something like it), but the SPII?
You have to ask yourself, why?
1) Will MS earn a profit from it? Probably not.
2) Will it help to make people adopt Windows 8 as the SP1 was intended to do? Probably not.
So if the SPII doesn't earn a profit on it's own and doesn't sell more software, what purpose does it serve to the Shareholders of MS? Face it, the economies of scale for a company like MS to build expensive hardware devices like the SP suck. I believe they will keep selling tablets (at a loss) just like Amazon sells Kindles (at a loss) to push content, but the SPII? Don't see it.
If that's the case then I fear for the longevity of this forum lol...