If Microsoft can do something to better integrate Cyanogen based devices into the corporate workflow they might have some leverage. Plus an operating system that gets bug fixes and security updates might warrant some attention.
What leverage? For what purpose?
The enterprise market doesn't really matter. Back in the IBM vs Microsoft days, the consumer market was tiny compared to the corporate market. Today, the enterprise market is a fraction of the consumer market. As long as the C-level executives want to use iPhones, that's what corporate IT will have to support.
Still, it makes sense for Microsoft. They have absolutely nothing to lose. Their new focus on going where the customers are (even on other platforms) is refreshing and smart. Cyanogen, on the other hand, is less interesting all the time. They seem to be trying to make a corporate version of FireOS. I guess you can't support a business selling themes.
Is anybody other than Google and Samsung making money from the Android ecosystem?