Microsoft's device received lowest score of 1 out of 10.
Microsoft's investment in Dell could be a sign that both the PC and Windows are becoming irrelevant.
Following some indicators such as flat hard drive shipments from Seagate, Gartner said that global PC shipments declined year over year in the fourth quarter of 2012.
Dell is reportedly interested in accepting a management buyout offer at a price of $13 to $14 per share, which would put the purchase price of the company into a range of $22 to $25 billion.
Dell has seen its share price jump by more than 20 percent on speculation that the company may be in negotiations to be bought out by a private equity firm.