Linux in code, not in spirit.
When ever I read about MS providing services that support or are Linux based, I don't see proper Linux. I see MS Linux (not to be confused with Xenix) a strange hybrid that MS controls. It is no longer FOSS, even if given away free. And its only purpose is to provide a route for users of Linux into the maws and the account books of MS.
MS know that most embedded systems (IoT especially) are Linux based. They see a future where IoT is everywhere and not just those useful places like light bulbs, fridges and sofas ;-) They want to make sure that they are not left behind as most innovation in this field involves Linux.
As far as I am aware using anything Linux created or provided by MS involves some kind of payment. (A Windows OS, a cloud account, another MS product/service) This is hardly in the spirit of FOSS.
Linux worked wonderfully in my environment before MS started its embrace of the OS. It still works perfectly without MS anywhere near it.
If one is trapped in an MS environment then I can see where the MS support of Linux is of use. However, I do not believe the MS embrace of Linux is an altruistic move made with concern for the customer.