Microsoft has refused to certify HTC as a Windows 8 Tablet OEM, according to sources that spoke to Bloomberg on the condition of anonymity.

Windows 8 tablets – both ARM and x86 powered – have been the center of attention at Computex, which wraps up this weekend in Taipei.

The sources that spoke to Bloomberg allege that Microsoft is not allowing HTC to develop Windows 8 tablets because of the concern that “HTC doesn’t sell enough devices or have ample experience making tablets.”

Naturally, the company is refuting Microsoft’s claims.

“HTC has sold more than 40 million Windows Phones over the last ten years,” HTC said in a statement. “We are committed to future versions of Microsoft’s Windows Phone platform more than ever.”

HTC was the first manufacturer to have a Windows phone on the market in 2002, and an Android phone in 2008.

As HTC was already forced to cut its revenue projections for the next quarter by 13-percent, some analysts see this as a potential death knell for the company.

“Every consumer knows about Samsung’s Galaxy platform and the iPhone, and you are starting to see consumers coalesce around them,” said Avian Securities LLC analyst Matthew Thornton to Bloomberg, who yesterday cut his rating on HTC to negative. “Things just get worse from here. It’s a very bleak outlook.”

Other analysts have a more nonchalant, even sanguine view of the situation.

“It’s no big deal,” IDC analyst Melissa Chau told The Register. “RIM found tablets a big distraction while it was trying to improve its phone business and I feel the same way about HTC.”

“I don’t see this will impact HTC’s success. It is a very consumer targeted brand and people are looking at Windows 8 as an enterprise solution so even if it’s excluded that’s not HTC’s target market,” said Ms. Chau.

According to IDC, in the first quarter HTC’s smartphone shipments dropped 23 percent while Samsung’s more than tripled and Apple’s increased by 89 percent.