I'm in this camp here. The article does a poor job framing the actual involvement Microsoft had and the whistleblower's writeup doesn't do a good job either. They did provide instances in the original whistleblowing that bad things did happen.. but they also showed that a lot of them actually got some sort of punishment/reaction instead of just pretending situation normal. A buyer, a reseller, and a seller working together to find a price that works by lowering the cost of goods is not a bribe since you know nobody is getting paid. They seemed to be heavily extrapolating that the buyer, reseller, and the Microsoft rep are splitting the proceeds of the cost mismatch regularly outside of normal revenues for the reseller and Microsoft. There needed to be a lot more sensible storytelling from the whistleblower pointing a finger and blowing the whistle at specific people who were doing the accused tactic.

There's a lot more extrapolation of facts into a narrative from the original whistleblower post. Trying to say that licenses that were bought that never were used was bribery is just confusing. Even I have licenses for things kicking around that I never installed but intended to someday. Whole projects can get planned, licenses purchased, and then for one reason or another scrapped but the licenses (or other material from vendors) are still 'bought.' For the bribery to mean anything (or like that other commenter who tried to whip out FCPA randomly) someone has to get enriched by the experience other than the reseller selling something and paying Microsoft its share. The whistleblower post didn't do that well.

There is just not a lot of good information that was provided by the whistleblower to actually connect all of this money that he estimates at $200 million to any sort of reality. Do I think he has enough beef for a employment law retaliation case (if he was in jurisdiction US law)? Probably. Did some people commit bribes and Microsoft was fined/Microsoft fired people? Probably. Do some resellers who are external to Microsoft end up violating the FCPA or 'normal US business ethics' in some regions? Definitely. But they aren't in the US, so the right venue for whistleblowing the activity is in whatever-country-in-question under their laws. Just based on the article and whistleblower post it sounds like there is just an assumption that micro problems in his local leadership were macro problems. I am not convinced.