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On the contrary, nobody here is suggesting Microsoft isn't really diverse. They're suggesting that Apple is going to start to eat into their SMB market.

Nobody at Microsoft is saying, "we don't care if Apple chips away at SMB because we have Call of Duty"

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Microsoft offers Office for Mac. It's a thing they do. It's the full fledged Office suite. They see a Mac user the same way they see a Windows user - a source of revenue.
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Office for Mac is increasingly getting feature parity with the windows version, but it is not fully there yet.

For example, if you want to use "data model" in Excel, it is only available in the windows version.

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Not always. There's no Minecraft for Mac, they even prohibited Macs running the iPad version. It's essentially been ported to Apples APIs but purposely withheld from macOS.
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I'm talking about enterprise software, not games. Minecraft exists for Mac, grab the Java version.
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Anyone on Bedrock Minecraft is probably there for the cross-platform multiplayer. The Java version doesn't substitute for that. (MS made Bedrock and Java incompatible so they can rent-seek on closed mod and server-hosting "marketplaces"; can't let people share things and have fun without paying a middleman after all, think of the wasted "productivity"!)
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