If you want to build a software application and reach the largest possible market of customers and make the most money, then it makes sense to build a Windows 8 app.

Microsoft Windows is the most popular operating system in the world. Windows accounts for more than 90% of the operating system market. As of June 2012, over 600 million licenses for Windows 7 have been sold. The size of the Windows market dwarfs the size of every other marketplace for software applications (including the iPhone and Android markets).

Now, it is true that not everyone who is using earlier versions of Windows will upgrade to Windows 8. But, it is fairly safe to predict that a very large number of people will make the jump. Microsoft CEO Steve Ballmer—admittedly, ...

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