A better way to describe their differences is that Apple started as an end-user company (and became a services company while at it) where hardware was a means to an end. The products they sell are based around an experience rather than just a bag of components/parts, as those are just the means to an end. It's why their design envelope is the way it is, and why the kept vertically integrating more and more over the decades. In a way, that's where the IWM and SWIM came in so long ago, not because they had to, but because it delivered a better solution to that specific experience than anyone else. (granted, back then using a computer had a very different meaning than it does today but the reasoning still applies)
Microsoft on the other hand is a typical SKU-mover, their business relies on selling 'parts' of someone else's workflow, but later on realised the only way to have a consistent experience is to also start making the hardware. Later on, they tacked on services, but because they kept the "spray the market with SKUs" business strategy it mostly just became 'more', rather than better integrated products for people. It's still "move as much stuff", even if it's not well-integrated. Heck, sometimes it is less-integrated because it enables moving more stuff.
At the end of the day, most large tech multinationals end up manufacturing a lot of stuff over the various layers (hardware, software, firmware, entire devices, individual components etc), but that no longer describes what the company actually "is". (just like it doesn't really describe much to group them together as "commercial money makers", it isn't very specific or useful)