Microsoft didn't build an OS for IBM. The group that actually built the OS probably turned down IBM's offer because they couldn't get away with what Microsoft did.
There's very little admirable about what Bill Gates did to get where he is, and unless you have connections like him you probably shouldn't try to succeed doing similar things.
And yes, I know "How to Win Friends and Influence People", etc. etc. There are plenty of people who are much, much smarter than Bill Gates who tried to do similar things and failed, or weren't nearly as successful because they weren't born into it.