Microsoft has started shipping their Smartphone developers kit, which includes a non SIM-locked Smartphone. The problem is that it costs $499 US - but if you really want a Microsoft Smartphone, here's your chance... :wink:
UPDATE: As someone correctly pointed out, this is a product aimed at developers, not end-users, so you have to be prepared for some quirks and possible issues. This means it's not for the faint of heart, only the hardcore.
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