The EFF is probably more qualified to respond to this, actually, since they have some of the most experienced lawyers there are when it comes to defending fair-use/free-as-in-freedom works from malicious DMCA notices. Microsoft's best play is just paying them, which other comments indicate they are doing.
The EFF isn't just some non-profit, it's the premier legal entity defending internet freedom. This is squarely in their wheelhouse.