But take the scenario under which Microsoft wants  few, very large resellers. Resellers and accounting firms are both creatures that have relied heavily on networking, although VARs have obviously used other marketing tools more extensively than most CPA firms. Still having a lot of dealers gives a manufacturer a lot of feet on the street and a lot of connections. If Microsoft were to cut down the channel by two thirds, it loses those connections into local businesses and it needs to spend more for brand building to reach them, or, knowing Microsoft, getting the VARs to do that. And no one is sure how the cost structure of larger firms lends itself to serving local businesses. Another standard wisdom is that companies buy from companies of similar size. If Microsoft succeeds in growing quality VARs in the $10 million-$20 million range and every company larger scales up, does this phenomenon kick in? My gut says Microsoft risks cutting itself off from the bottom of the mid market if it goes too far this direction. But maybe if it stakes its future on Dynamic AX, that’s where it wants to go.