Edit: To be clear, this part:
These virtual machines expire after 90 days. We recommend setting a snapshot when you first install the virtual machine which you can roll back to later.
If you set a snapshot and roll back to it later, you get another 90 days. Rinse and repeat.
Just because someone gave you the right to use for free something that belongs to them doesn't mean you are allowed to sell that right or that "something", or even pass it on for free.
The analogy is harmful because it implies that it's unreasonable to expect that like Microsoft and Apple would allow their software to be used for free for research purposes; it doesn't mention resale of the software. I don't see that as an unreasonable expectation; Microsoft does it without issue.
Edit: Just to be clear, Microsoft is not offering these VMs as a service. You are required to download the image and run it yourself. It’s basically just a license to use Windows for free as long as it’s for a specific kind of research.