We're not talking about MS the company, we're talking about VSCode, the product, as OP's claim was that it's apparently well-known that VSCode is spyware. Ctrl-F "VSCode", "Visual Studio" both come up with 0 results.
It hasn't in the past, but because it is a Microsoft product, you would be wildly naive to think that they wouldn't have a tendency to in the future. You're technically correct in the most pointless way possible.
https://www.gnu.org/proprietary/malware-microsoft.en.html
gnu.org not reputable? Hey, no worries, it's an ENORMOUS ANNOTATED list. Have fun.