I'm not sure you are correct in either of your claims. I would be surprised if MS spent billions developing the Android enabling technology. I don't think they were active in Java or Linux development or mobile in the time before Android. I've played with windows CE when I was young. Nothing like modern phones.

And I highly doubt Samsung simple took MS engineering and research output, slapped a Samsung logo on it, and advertised it heavily. I doubt anybody would really think that either. Which begs the question...