Probably even if you wanted to make games for IOS, Microsoft/Bill Gates would not get upset as those apps require the Kinect Sensor which they produce... But from what I've read kinect is also available for Windows applications as the Kinect for Windows, it is about 20% more expensive but it is legal to use it on your pc. You can make any application you want. But you are not allowed to encourage people to use the Xbox Kinect sensor on your Windows apps, instead they should require a Windows Kinect sensor.
Paragraph 1) b. of the end user license agreement has the answer to your question.
Restricted Use with the Kinect for Xbox 360 Sensor. The Kinect for
Xbox 360 sensor is sold subject to the terms of a Limited Warranty and
Software License Agreement that permits use of the device solely in
connection with an Xbox 360 or Xbox 360 S console. Notwithstanding
this restriction in the Kinect for Xbox 360 sensor Limited Warranty
and Software License Agreement, you may use an unmodified Kinect for
Xbox 360 sensor to assist in the design, development, and testing of
your Kinect for Windows Applications, subject to the terms and
conditions of this agreement. All of the other terms of the Kinect for
Xbox 360 Limited Warranty and Software License Agreement remain
unchanged. You agree that end users of Kinect for Windows Applications
are not licensed to use Kinect for Xbox 360 sensors in connection with
such Kinect for Windows Applications, and that you and your
distributors will not directly or indirectly assist, encourage, or
enable Kinect for Windows Application end users to do so.
1) Make apps both for Windows and Xbox.
2) Keep in mind that the Windows apps require a Windows Kinect sensor, and Xbox applications require an Xbox Kinect sensor. If you make apps for Windows Kinect you will need the Windows Kinect sensor, otherwise your SDK might make some problems.
3) Go to http://www.microsoft.com/en-us/kinectforwindows/ and download Kinect for Windows SDK 1.7 as there is a newer version - FREE