There's no conflict of interest here.  I have stated before, and it is already a well known fact, that both Nintendo and M$ have what's called "A Gentleman's Agreement."  One that states that since they both have relatively seperate goals, they will "unofficially" work together against their common foe, $ony.  Kind of like the U.S. and The Russians did against the nazi's.
I stated this month's ago and I was scoffed at by almost everyone here, including the head of the site, Rick Powers.
Now, has anyone noticed that there seems to be a ton of RARE games headed for the GBA?  But wait a minute, I thought M$ bought Rare?  We all know that's true.  We also know that the GBA Rare games are being distributed by a thrid party.  Still doesn't it seem strange that a company M$ owns would be producing so many games for their "rival" Nintendo?  Gee, it's almost like they have some sort of agreement....