It would be interesting to know what MSFT's cost to run apps per users is. That would be a better measurement that captures total cost, rather than just the PUE.
An infrequently-used app also looks better by this metric than a frequently used app. The service behind the mobile weather app you use might look more efficient than Facebook, just because you use it once a day instead if a dozen.
Disclosure: Microsoft employee, not involved in our data center designs.