It’s really simple: Microsoft is a business solutions company. Microsoft helps your boss spy on you at work. Your boss is their customer, not you.
Apple is a consumer products company. You are their customer. They market their products on privacy and security. Betraying that marketing message by spying on users is shooting themselves in the foot, so they’re incentivized not to do that.
Neither company is trustworthy. Economic incentives are the trustworthy concept here. Barring screwups, we can trust both companies to do what is profitable to them. Microsoft profits by spying on users, Apple does not (not right now anyway).