For the longest time I assumed MS would buy Ubuntu.
I'm not a .NET dev currently running PopOs on my XPS 13. VS Code is my primary editor for all things. If MS released a desktop that looked this good and came batteries included for their tool chains and services I'd hop in a heart beat.
My only guess is that doing so would lower consumer confidence in the corporate space? I know Chrome books are making a push there and the psychological factor of "it's not Windows" does seem to be a competitive advantage for MS (for now).