I'd doubt this. Hardware requires a supply chain and the suppliers try to sell to everyone, at least initially. The same guys that sell to Sony, sell to Microsoft, sell to Oculus, etc and there's a data exchange of 'what's coming next' in this manner. As soon as you know an idea is possible, reaching into the supply chain can help you link pieces together to get what you need (hardware, software, engineers, etc.) to create a working product.
I'd bet that if Microsoft knows about VR, cares about VR, believes in VR, they have working VR.