However the most important USP that they carry around is the OS which is WIndows 8 running butter smooth even with nominal specs on these handsets. Yes it's true that Samsung and HTC too have WP8 devices but we know the amount of focus they have with WP8 merely by factors like Product lineup, Volume of business, Marketing of WP8 devices and the roadmap they have towards this OS.
Also with Android as community, it has a widest OEM support with Tier 1 including Samsung, Sony, HTC, Motorola, etc. Also huge number of Tier 2 players like Huawei, Oppo, Xiaomi, etc. Considering this, I really don't think entering into a 'me too' market would be a good move from Nokia.
One of the reasons for OEMs adopting Android is the cost of OS, which is as good as FREE. As we know Google makes money through information which it gathers from the Android devices in our hands, making Analysis and selling this information to different people and organisations. This is not the core way in which Microsfot makes money.
Rather I believe Nokia should have an exclusive understanding with Microsoft for making only Windows devices and reduce on the OS cost for themselves. Thereby passing on the pricing benefit to end customers and start playing with much bigger volumes. The market dynamics are positive towards WP8 and I feel Nokia can maximise this only with correct moves in this time.
Please do comment about what you feel towards Nokia making Android devices....