Microsoft’s decision to name a new CEO is a positive step, but comes too late for the software giant, according to Marc Benioff, CEO of Salesforce.com(s crm), which is both a competitor to and customer of Microsoft’s.

The decision to name a new CEO was “very good … but probably 5 years too late,” Benioff said. “I know Microsoft well and have huge respect for them — I’ve competed with them for 25 years … but they haven’t evolved,” Benioff told a group of reporters after his Salesforce1 keynote in New York on Wednesday.

Microsoft, in his view, needs to “push the reset button on vision because the concept of Windows everywhere was interesting 20 years ago but doesn’t work today.”  

Having two former top dogs — current CEO Steve Ballmer and his predecessor Bill Gates — on the board would be daunting to any new CEO, he said. (For…