AllThingsD is reporting that some of the details of some of the leadership changes resulting from Microsoft's "One Microsoft" reorganisation plan are now becoming clear. As previously reported Terry Myerson will head up an OS engineering unit that includes both Windows and Windows Phone software products, as well as Xbox software and services departments and a group for future special products.

Myerson's unit will have oversight over all the software that goes into phones, tablets, PCs and Xbox, but will not be responsible for hardware. Rather that will be a unit overseen by Jule Larson-Green. This hardware unit will grow substantially if the the acquisition of Nokia's Devices & Services business goes through, with Stephen Elop expected to head the expanded hardware unit.

Notable changes include Joe Belfiore heading up a group focused on phones, tablets, and PCs, 

Within the OS engineering unit there are some notable names who have been involved in Windows Phone. For example, Henry Sanders, who previously worked with Myerson on Windows Phone and will head up the development unit. 

Similarly Joe Bellfiore will lead a team focused on phones, tablets and PCs. AllThingsD notes that this is Microsoft's way of showing there's no clear line between the software that goes into these devices:

Microsoft is expected to tout the new structure as showing progress in moving once-disparate programming efforts closer together. Microsoft has already moved the software base behind its Xbox and phone efforts over to a Windows core, and is expected to further unify its approach over time.

In putting PCs, phones and tablets together under Joe Belfiore, Microsoft is trying to make the case that there is no clear line separating a large phone from a small tablet or a tablet with a detachable keyboard from a laptop. A separate unit will look at new opportunities for Windows, such as wearable computing.

More details of the reorganisation are expected to emerge in due course, but it is notable that hardware and software, generally at Microsoft, and specifically in terms of Windows Phone, will be in two different units, with those working on hardware separate from those working on software. That should make any potential integration with Nokia's Devices & Services business easier, and may also ease the concerns of external hardware companies who work competes with Microsoft (e.g. Samsung, Huawei, and HTC in the Windows Phone area). At the same time it may somewhat dilute the benefits of having integrated software and hardware efforts within a single company.