Earlier quoted context omitted.
That isn’t the same thing unless Microsoft is using the phone number to target ads.
Who says that they don't? Microsoft has heavily invested in advertising since Windows 10. Keep in mind that Twitter does the exact same thing (locking accounts and requiring phone numbers to unlock) since a while ago and recently got caught "accidentally" using those numbers for tracking reasons. Facebook also got caught doing the same some time ago.
They all do it under the guise of security, Google, Microsoft, Twitter etc