It seems to me it's more about Outlook, OneDrive, SharePoint, Project and Teams now. With Entra and Intune, of course. All kinds of 'control and monitor your employees' stuff has been going on there for a while. I think that's more of the moat than a spreadsheet and a word processor.

Unless it's a shared document, no one cares if you use LibreOffice or whatever else, as long as you can provide requested formats when copying others that aren't mangled.