This column highlights the most interesting and useful business and financial commentary on technology from around the Web. TechCrunch Link: Microsoft Is Reportedly Testing Its Own Smartphone “First it built the Surface and now Microsoft (NASDAQ:MFST) is said to be working on another new hardware product this time a smartphone. That’s according to a new report from the Wall Street Journal which says that Microsoft is currently working with Asian component suppliers on its own handset design though it isn’t yet clear whether or not the device will ever go into mass production.”   Phone Arena Link: Apple Has Lost Their ...