Linus has won what, exactly?
If it's about who's making the most money, which is certainly what Microsoft is trying for, let's examine the details. Microsoft receives royalties for every Android phone sold. Linus receives nothing. Microsoft wins. Given the demand for Office, Microsoft would have no trouble generating revenue by releasing a suite for Android. They've already proven they have no problem releasing their software for competing platforms if it's profitable. They've proven this with Office for Mac. Cha-ching, Microsoft wins.
But if this isn't about money? Suppose it's about principals, or getting Microsoft to bend its knee to the open source community. I won't be the first nor the last to say that Microsoft will not release an open source Office suite. So that can't be it. Their acknowledgement of other operating systems? They've developed software for Apple platforms for decades, so that can't be it either. Their acknowledgement of a product using Linux? They've had Linux virtualization solutions in place for a very long time, so that can't be it.
Again, I ask. Linus has won what, exactly? A bet?