Establishing a market doesn't work like that. Microsoft "countered" the iPod with the competent Zune, but the market very reasonably didn't arbitrarily jump over to something that achieved the same as an existing product. The Vita did a poor job of targeting the market that apparently Nintendo is finding with the Switch (though we're still at a point where we need to see how it plays out longer-term). I think in terms of mindshare, compounding the Vita's market failure with a "me too" product chasing the Switch would be unwise.
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Also I really am still upset the Zune failed It was imo Microsoft's best efforts into hardware and UI. Had my HD since launch until it got stolen a few weeks ago, 7 years that thing lasted