" The city of Munich also provided Microsoft with a tax-break as part of the move"
No wonder they are so cosy with MS, tens of millions of free money. For that money they should get every MS product for free.
Migrating back and forth happens for very simple reason: Politicians changed and the current ones are paid by MS. The previous ones obviously weren't, but were instead blackmailed by MS (increase the licence fees 10-fold).
Once migration is done, that will happen again and this time city will pay. You can count on that.
If anyone believes there are real technical reasons behind this, they've no idea how politics works.