@dagamer34 - I think you hit the nail on the head here: "Ultimate goal: every Windows 8 app is a Windows Phone 8 app too."
That HAS to be the ultimate goal - one app platform that is able to scale across phones, tablets, laptops & desktops. Win8 apps are required to be aware of and adapt dynamically to their environment (e.g. the device's screen size, orientation, whether they're pinned to the side of the screen, etc.) It makes sense, therefore, that such apps should also be able to scale themselves correctly if run in a phone environment.
What'll be most interesting is seeing whether Microsoft will port WinRT to WP8 and whether existing WP7 apps are supported on WP8 and/or Win8.
Either way, the effort required to port a WP7 app to WP8/W8 shouldn't be huge, but the benefits are clearly obvious.
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