Nadella himself wrote:

"2026 will be a pivotal year for AI. [...] We have moved past the initial phase of discovery and are entering a phase of widespread diffusion. We are beginning to distinguish between “spectacle” and “substance”."

Customers are not buying the spectacle and investors are wondering why there is no substance.

[1] _ https://snscratchpad.com/posts/looking-ahead-2026/

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