Just because Microsoft’s first Surface devices shipped with 10.6-inch displays doesn’t mean the company is wedded exclusively to the large tablet form factor. In fact, it almost certainly isn’t. During his appearance at the Goldman Sachs Technology and Internet Conference on Wednesday, Microsoft CFO Peter Klein said the company is ready, willing and able to bring a range of new form factors to the mobile device market. It’s ready to go smaller, with a device akin to the iPad mini. And it’s ready to go larger, as well. And whether it chooses one route or the other — or both — will likely be determined by the consumer. “We’re set up for that,” Klein said of extending Windows to devices of varying size. “The notion of flexibility and scalability of the operating system is intrinsic to our strategy.” Specifically, Windows 8 and Windows Phone 8 share the same kernel.