For now Microsoft, the Windows business has long been not their focus, and related businesses have been marginalized. After adjusting its thinking, Microsoft now puts all its focus on services related to cloud services, such as cloud computing, AI artificial intelligence, etc., and with these two businesses, they are also expected to impact market value of trillions of dollars.
In order to have a strong cloud service, Microsoft is willing to invest, it must compete with AWS, Google. If you use a dedicated processor, Microsoft can prove that they are serious and want to improve the level of cloud service AI services.
In the field of cloud computing, Microsoft has been studying AI computing technology and developing an FPGA chip called Project Brainwave. In Azure Services, there are already some machine learning software ready for use. Microsoft can use these chips to enhance software, train AI models, and let AI models run. Last year Microsoft said that it has developed custom AI chips for the next generation of HoloLens MR helmets, which has nothing to do with the cloud department.