Will Microsoft ever release the rumored Surface Phone? The possibility of the device actually unboxing appears to diminish by the day as new reports suggested Microsoft future plans do not include any hints of the Windows 10-powered handset.

According to WCCFTech, Microsoft is likely to discontinue the Windows Phone platform as indicated in a leaked SEC document concerning the tech giant. The long-term plan appears to exclude the Windows Phone, which in a recent fiscal report was labeled as a non-performing business. Microsoft has admitted that Windows Phone is not a revenue generator so killing it seems to make perfect sense.

However, the same report speculated that two things can be construed from the document. One is that Windows Phone is being eased out and the Surface Phone with it. Or the platform is getting the axe in favor of the Window 10 mobile OS, which then will power the device that Microsoft CEO Satya Nadella recently described as the "ultimate mobile device."

WCCFTech is convinced that when the Surface Phone becomes real, it will be a flagship device that will showcase the powerful mobile features of Windows 10. And it will hit the market in various flavors, appealing to business and general consumers alike.

But Forbes has a contradicting theory. The publication said Microsoft seems more bent to focus on other endeavors but not anything like the Surface Phone. One candidate could be the further enhancement of the company's gaming platform as suggested by the soon to release Project Scorpio. There are signs Microsoft wants to further grow its portable gaming business and Project Scorpio certainly points to that direction.

And it's not the case with the Surface Phone as the Forbes report indicated Microsoft is unlikely to repeat the disastrous Nokia takeover. As far as the mobile OS world is concerned, "there is no unseating Android or Apple iOS," the report said, which is a claim backed by the reality that the Window mobile ecosystem is practically non-existent.

As for the rumored Surface Phone release date that supposedly is happening in 2018 or 2019, Forbes said the Windows 10 flagship smartphone coming out would happen "the day we'll see an iPhone with headphone jack."