Microsoft Corporation (NASDAQ:MSFT) chief operating officer Kevin Turner said that the current computing industry is in the PC+ era during the Worldwide Partner Conference today. Turner also pointed out the Apple Inc. (NASDAQ:AAPL)  view that industry is facing a post-PC period is a mistake. He said, “We believe Apple has it wrong.”

Turner recognized that Apple Inc. (NASDAQ:AAPL) makes great hardware but the point of view, “the tablet and PC being different is completely incorrect”. He explained that Microsoft sees the computer world in a different perspective particularly when it comes to the operating system (OS).

After stirring the audience, the Microsoft’s COO focused his speech on the Windows 8 operating system. According to him “Windows 8 is the new era for PC plus,” which combines all the devices users need to accomplish all the things they want in a single push of a button. With the new Windows 8 platform, users will have touch, pen, mouse and a keyboard. Turner is confident that Windows 8 is a “game changer.”

Way back in 1999, Microsoft founder Bill Gates said that the PC will not die instead it will become more powerful, reliable and simpler to use. He predicted the transformation of the PC into book-size “PC-tablets.” He envisioned the “PC plus” era as revolutionary where a PC allows all devices to function seamlessly anywhere.

Microsoft CEO Steve Ballmer recently said that the company will strongly compete with its rivals. He assured that Windows 8 covers all the computing needs of users. He said, “We are not going to let any piece of this [go uncontested] … not the consumer cloud. Not hardware software innovation.”

Microsoft Corporation (NASDAQ:MSFT) is expected to release two different PC tablets, which runs the Windows 8 operating system by October this year. The Windows RT and ARM CPU with a 10.6 inch by 16.9 inch displays powered by the ClearType HD display technology. Both devices can be used as a regular tablet and as a regular PC. Many speculate that the price range will be close to Apple’s pricing.

On the other hand, Apple CEO Tim Cook described Microsoft’s Windows 8 as “poorly conceived” during the iPad Makers second quarter conference. He compared the convergence of the upcoming Microsoft PC tablets to a refrigerator with toaster functions. Cook said, “You can converge a toaster and a refrigerator, but you know, those things are probably not going to be pleasing to the user.” He explained that anything can be forced to converge, but the problem lies in the product tradeoffs. He emphasized, “You begin to make tradeoff to the point where what you have left at the end of the day doesn’t please anyone.”