Microsoft does not hold any bitcoins you pay to bitpay company
How do you know that?
"Microsoft is using BitPay to process their bitcoin transactions." -- https://www.cryptocoinsnews.com/microsoft-now-accepts-bitcoin-bitpay/
I don't see where it states that 100% is converted to fiat. Can u help me finding it? Maybe you don't understand that merchants can choose to keep some or all of the payment in bitcoins when using BitPay?
Microsoft may also be keeping BTCeanie BTCabies, it has not made a statement to the contrary. OTOH, that's not a reasonable assumption. But if you missed the quoted test, here:
