It would be amazing to see a Microsoft GNU/Linux distro in the future. To be honest it wouldn't exactly be hard for Microsoft to do. Take a Debian base, add whatever bits they need to make sure it works nicely in Azure, have an official Microsoft apt repo and they are done. I actually think it will happen. It makes sense for Microsoft to have an official Linux distro that they can offer true support for.
They're already done something not exactly unlike that, albeit not for general use: http://www.theregister.co.uk/2016/03/09/microsoft_sonic_debi...
Also it just happens to run on Debian.