MS simply agreed to provide tools or services, or cross promotion, it's the same. When a politician has his home repaired for free by a lobbyist, instead of being handed $20k in cash to have it done, do we really consider it less of a bribe?
Similar to how Sony was doing the Paramount encodes for them and subsidizing BD50 media, sure. Btw, if you notice a lot of Paramounts recent encodes on HD DVD have actually been AVC HP and not VC-1. MS had openly admitted to helping even BD companies such as Disney with VC-1 so again, that's all the same. The codec team is quite small so if you're thinking MS will do the encodes for Paramount that's not going to happen either. If a check was written, it's Toshiba. However, MS is generally a more fun company to slam and throw jabs at.
That MS does "what is best for their business" is reason enough to be skeptical of their attempts to *sabotage* next-gen optical. Because, what is best for MS is not always what is best for the consumer or the industry in general.
The word sabotage is a bit over the top especially when you consider that the BDA could have had MS in a neutral stance with the adoption of HDi (which even their technical working group recommended!) However, fearing that MS would control the software layer of both formats the BDA dediced to go against their own recommendation and adopted Java, which translated to the mess in the specs. Profile 1.0, 1.1, BD-Live and so on....If anything Sun is sabotaging BR with such profiles