We should bail out of some lang as soon they loose first dollar? And MS is not loosing any dollars yet. Dev ecosystem and market are quite healthy, even I'd like to see more small (web, startups) projects out there.

Microsoft's sales and profits continue to grow. How is that a company in decline?

Microsoft's relative power over the computing industry has been in decline for several years now.

I suppose one could make the argument that any company that grows more slowly than the rest of the industry is becoming less relavent.