Unless you're trying to partition all actions into "good" and "bad", it's more like octofurcation or dodecafurcation. Microsoft is not a homogenous monolith...what does it even mean to split something that's already split apart?
Here's an old org chart which shows Microsoft trifurcated:
https://i.insider.com/4e0b340dcadcbbdd35120000
But realistically, each of 5 divisions - Windows, Office, Server & Tools, Online Services, and Entertainment & Devices (the above chart may have been made before the latter two existed) - has a president that's trying to make their division successful, even at the expense of goodwill earned by other divisions. Yes, Server & Tools has been knocking it out of the park for you and I recently with regards to developer enthusiasm, but they're a long ways away from Entertainment & Devices. Each of those divisions actually has another ~25 VPs and hundreds of Directors each trying to climb the ladder faster than the others.
To put it bluntly, Windows is jealous of all the post-sale revenue that Entertainment & Devices gets, and all the telemetry that online services gets, and has shoved as much as possible of both into Windows 11.