As more and more revenue shifts from desktop/servers to cloud and services, it doesn't seem too far-fetched for Microsoft to decide maintaining the entire OS stack themselves makes less and less sense. A Microsoft Windows linux distro would free up resources to focus on what makes Windows unique.
Azure under the hood is Hyper-V with most services built upon that dependency.
Yes, millions of man hours, monkies, and typewriters you could transform this to Linux. The economics aren't there when Azure/M365 keeps pulling in money running on it's current platform hand over fist.
At some point it will become a burden to develop new technologies on Windows instead of Linux. If that hasn't already happened.
Desktop already is a dwindling revenue stream for Microsoft. Microsoft is already pushing for companies, from small garage startups to mega enterprises, to migrate to online services where the underlying OS doesn't matter.
Windows has inertia, a lot of it. But all things in motion eventually come to rest.
As far as deployed operating systems go, Windows is in the extreme minority.
https://techcommunity.microsoft.com/blog/windowsosplatform/a...
That doesn't make economic sense.