I don’t think Microsoft cares that much anymore. The OS wars are over.
Every Windows now ships with a one-button Linux installer.
Powershell has default aliases so you can use bash commands for basic stuff.
Microsoft is one of the top contributors to the Linux kernel. They provide documentation on how to install Linux. They have published a Linux distro.
They don’t care cause that’s not where they make their money. Their focus is on keeping their market dominance in Office, Exchange and AD, or M365, Exchange Online and Entra, respectively (all of which can be accessed from Linux). With those products, they can basically demand a tax of ~$20-30/month/employee from every business in the world.