Microsoft is looking to sell Lumias and Surfaces specifically ones with Windows 10 on board. That much should be obvious, but their strategy on how they sell them to companies, including the presentation is one of those 'behind the curtain' aspects of being Microsoft.
Paul Thurrott has received some interesting documents that reveal some proposals for Microsoft's plans in this arena. Although Thurrott stresses he is not 100% certain of the documents' authenticity, they certainly look the part to our eyes. [Update: We have verified their authenticity]