Do they though really...

Microsoft Linux contribution is almost completely around making run better on azure or wsl not making Linux itself better.

For open source they are attempting to control the mind share with dotnet, vscode, GitHub aka embrace phase

We have started seeing signs of the extended phase in all 3 projects

We all know what phase 3 of eee is

Android and ChromeOS, Google got there first.

Azure Sphere OS is also based on Linux kernel, not only cloud stuff.

Another non Windows OS is Azure RTOS.

The whataboutism on Google is not really even worth responding to but pointing on another evil company is also abusing open source .... ok. Google has been openly hostile GPL for decades.

As to the other 2 projects, I am not sure how this refutes my statements, which is Microsoft linux contributions are about making their commercial offerings better, and are not useful to anyone outside of those Commercial Offering (Azure and WSL)

So how does pointing to Azure RTOS, and Azure Sphere refute that claim?

It doesn't refute the claim, only extends the space of non-Windows offerings from Microsoft.

The point about Google is that is already did to Linux what you are telling about Microsoft.

Google has crossed the Linux EEE finish line years ago, in fact the Linux kernel is the only GPL thing left on Android and ChromeOS.

As someone that was mostly a UNIX user I mostly don't care in what shape POSIX offerings end up in the market.

Linux today, XYZ tomorrow, whatever.