Earlier quoted context omitted.
The existence of MSSQL-Linux is proof that Microsoft can get this done. The story is pretty interesting: https://cloudblogs.microsoft.com/sqlserver/2016/12/16/sql-se...
Just that a database server is a very specific thing. Own memory handling, own file system handling, own scheduling, ... . The core of these systems give a shit about the operating system.
Even still, read the story about how they built an OS abstraction layer on top of Windows and Linux and then ported their product to it. That was an impressive feat and an perfect example of Microsoft doing something (maybe only this one thing) right.
Unlike Office on Mac which was a piece of shit for very many years and a very different product than Office on Windows.