Microsoft’s 89,000 employees are in for a treat, and we’re not talking about a piece or two of Halloween candy.  Instead, it turns out that each of Microsoft’s employees will receive a Windows Phone 7 device at no charge.

To first hit upon one obvious point: this will be a costly move.  Putting the value of each phone at a conservative $150, and setting aside the matter of data plans (which the company may pay for), Microsoft will have to shell out $13.35 million in order to shower everyone with a phone.

Microsoft’s earnings report beat expectations yesterday, though, so investors can’t complain too much, and there are some positive outcomes to consider.

First, this could be a good way of getting Microsoft employees excited about Windows Phone 7.  Having them as evangelists is important, and it also puts them in a position to spot and fix problems.

Then there’s simply the fact that this move may eliminate the embarrassing occurrences of Microsoft employees getting spotted with iPhones and Android devices.

Anyway, credit goes to Jon Brodkin, who spoke to Microsoft group product manager Guy Gilbert, for first reporting the giveaway.