Cnet has an interesting item here, in which a Bay Area tech analyst says, “we’ve also picked up that Microsoft is working on a phone themselves.” Which, in the same story, Microsoft denies. Meanwhile, over on Gizmodo, they’re saying MSFT might lay out the specs for a Zune Phone, but let someone else build it. And still another tech site, All Things Digital (owned by The Wall Street Journal) here reiterates the Microsoft denial, but drops strong hints about the upcoming Mobile World Congress, which begins February 16 in Barcelona. We can’t wait for the Ballmertastic announcement, which will be the biggest windstorm to hit Spain since its armada sank in the English Channel. And we know what features we’d like to see in the phone.