Right, but, don’t they want to sell their product against SAP? They would learn so much and then be dogfooding. I’m not surprised Microsoft hasn’t done this, because Microsoft. Microsoft doesn’t build products for users it builds products for its program managers.
I am sure a company like Microsoft has quite a few unique needs. So just getting everything implemented to even be in a position to dogfood would take away development time which could be better invested to improve the experience for paying or potential customers.
The departments are also not the same, the developers might be happy to have a customer like Microsoft but the hundreds of people using something else today really don't gain anything. They would have to retrain and take on a huge migration. And for a system that has grown for such a long time you can be sure that there are a lot of undocumented edge cases for weird business needs.
Smaller companies have burned millions trying to move off SAP. And there is nothing Microsoft can do or learn to make the migration to their product easier because it's all business problems, not so much technology. Their potential future customers aren't billion dollar companies which are on SAP today.