It looks like Microsoft is trying to make key executives look younger and cooler with new clothes and haircuts. This is certainly one way to try and unseat the iPhone and PlayStation among college kids.

J Allard, VP of Microsoft's entertainment and devices devision and one of the gurus behind the Xbox and the Zune, has some crazy plans that he hopes will put Microsoft on top of entertainment — and it has nothing to do with discontinuing the brown Zune. In his ramblings to Saul Hansell of the New York Times Bits blog, he revealed he's looking to create an entertainment-distribution service that will do all the heavy lifting for content providers. Microsoft's online gaming service and the Zune's Internet interface are built on the same platform. The implication?

Microsoft remains in high spirits after its Entertainment and Devices division, responsible for the Xbox and Zune, posted a profit last quarter. This division hasn't made it into the black in years. Papa Steve Ballmer is so proud, he's planning "an upscale campus" for the product group. No doubt Redmond hopes to spur these slackers' performance by making corporate rock stars like J Allard and Robbie Bach feel drunk with power. (Note to Ballmer: Don't take that literally. Actually including a bar may not boost productivity.) What message is Microsoft sending to its less troubled children? If you want nice things, start losing money.