They are offering free software to selected companies, to try and create a lock in, when there are much better and less expensive alternatives on other platforms.

There is still a license maintenance overhead, the software still is not that great, and I bet you cannot modify it at a very low level if required.

So, it does cost a business and MS a bit to do this deal, but generates no revenue for MS, strikes me as a bit desperate.

Good luck with that idea MS.