They needed to dump MeeGo? If we consider "MeeGo" to mean the continuum of technologies from Maemo through the Maemo/MeeGo hybrid that was shipped in a real product to the MeeGo/Tizen projects, I don't see much justification for dumping it at all.
After all, the software got its outing at retail and apparently did rather well when the organisation was squeezed by competitors, investors and (presumably) internal forces, and had to deliver it. It makes one wonder why they didn't see the need to release such products earlier.
As for the Android versus Windows argument, it's conceivable that Microsoft will use their usual dirty tricks to limit Android's growth and win in the long term, but then one has to wonder whether Nokia will be around to see it happen.