It's a lot easier to say that than do it though. How many developers are there in the industry? And how many are of Naughty Dog's calibre? It took Naughty Dog a long time to get to where they are now and they've made some missteps along the way (hi Jak 2), they just ended up bringing together the right management and right talent to build themselves up into what they are now, as well as the creative freedom from Sony. Personally, I'm not sure Microsoft even put their studios in positions to "become" Naughty Dog's, let alone have the management/talent to do it.