All the Microsoft “fans” out there are probably anticipating for the beta release of Windows 8 operating system. Microsoft has already unveiled almost all the features of the Windows Phone 8 codenamed Apollo. The most interesting feature of the new update is the close integration with Windows 8.
Windows Phone 8 is part of the “Windows Reimagined” campaign that Microsoft announced for Windows 8. This makes sense as they’re companion products in every sense of the word. There will be a deep connection between the Windows Phone 8 and Windows 8. Applications can be ported from the desktop to the smart phone at ease using the preinstalled interfaces.
“The kernel, multi-core processor support, sensor fusion, security model, network, and video & graphics are all coming to Phone from Windows 8. “ -winsupersite.com
Most of the components used in both the OS’s are the same. This allows developers to “reuse – by far – most of their code” while 
porting. Also there will be a new syncing client based on ActiveSync, rather than using Zune software to do so.
The picture here is of a game AlphaDrop which was originally written for the Windows 8, and was ported to the Windows Phone 7 using 90% of the original code, but with considerate amount of effort. This effort will be reduced in the coming update of Windows Phone i.e, Apollo.
Check out these sites for more details.
http://pocketnow.com/windows-phone/exclusive-windows-phone-8-detailed
http://www.winsupersite.com/article/windows8/windows-phone-8-preview-142154
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“was”?? Just kidding. Thanks for the comment.