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Speculation ran high that Microsoft was looking to kill off its use of Microsoft Points as a form of currency for digital purchases on Xbox Live. However, it turns out that the truth Is not quite that simple, at least for right now.
Microsoft has confirmed that Microsoft points will “continue to be the currency for purchasing content for the Xbox 360 console.” Meanwhile, they added that Xbox Live customers will be able to purchase content on Windows 8 using stored Microsoft Points, which suggests a universality to Microsoft accounts.
Source: CVG {link no longer active}