MS only "selling" XP updates now, not "giving" them away
For those of us with Enterprise Agreements or other arrangements with Microsoft, we are paying for updates for Windows XP at least for another year. Plus, those using Windows XP Embedded (like 95% of ATM machines) will continue to get XP updates from Microsoft for about two years.
Microsoft IS developing and testing updates for Windows XP, how else could they be selling the to the governments of Great Britain, Netherlands, etc.
Yes, Windows XP is 13 years old, but that doesn't mean it won't continue to be used, sometimes by the fault of slow-moving IT departments, other times by vendors, other times by feature retirement by Microsoft. Many reason that XP will exist for a while and not disappear quickly. We all wish it would go away, but it cannot.