Beancounters are weighing in on the Windows Phone 7 launch and they aren't very impressed.

Although Microsoft reportedly spent $100 million on the Windows Phone 7 ad campaign, launch day sales are estimated at a rather meager 40,000 units. In contrast, Android sales are estimated at 200,000 units a day and Apple claims to be selling 270,000 iPhones a day. It's worth noting that all 89,000 Microsoft employees will get a free WP7 handset, but we are talking about actual sales here.

Analysts believe that too many handset models were introduced at the same time, causing unnecessary confusion amidst consumers. The new OS has also been the target of criticism over the lack of cut and paste as well as some other features. Bad timing apparently also played a role.

Although it is still too early to say how Windows Phone 7 will do in the long run, it is clear Microsoft did not learn too many lessons from the Kin debacle.

More here.