Found this on the hardforum.com:
http://pocketnow.com/windows-phone/exclusive-windows-phone-8-detailed
"*Windows 8 integration*
Windows Phone 8 won't just share a UI with the next-generation desktop
and tablet OS, apparently: it will use many of the same components as
Windows 8, allowing developers to "reuse -- by far -- most of their
code" when porting an app from desktop to phone, according to Belfiore.
He specifically mentions the kernel, networking stacks, security, and
multimedia support as areas of heavy overlap. "
