Microsoft officials aren't denying a BusinessWeek report that the Redmond software maker is considering getting into the business of building its own iPod killers. Such a plan strikes us as crazy on a few fronts. Microsoft hasn't proven itself adept at being cutting-edge on the design front. Unless the company is thinking about bringing in a team of whiz-kid designers, we're skeptical a Microsoft-branded device would catch fire. Not that long ago, Microsoft was rumored to be building a portable Xbox gaming console, but that came to naught. And what about Microsoft's existing Portable Media Center devices (built by third-party hardware makers)? Weren't those supposedly iPod killers?