While Apple (AAPL), Google (GOOG) and a variety of other vendors may be interested in smaller tablets, Microsoft (MSFT) is taking a different approach to the market. Tami Reller, corporate vice president and CFO of Microsoft’s Windows Group, confirmed to Wired that the software giant has no plans to offer a 7-inch Windows 8 tablet. The company has high hopes for it’s latest operating system, previously revealing that a record 1.24 bilion hours of extensive public testing was conducted on the platform. In fact, of the 1,000 certified Windows 8 devices ready to ship, all are “10.1 [inches] and above”, according to Reller. Microsoft’s decision to avoid the growing smaller tablet market is puzzling, although the company seems confident in its decision to go solely with the high-end market.