As already said earlier, many MS employees actually use Macs.
It's funny to notice that one of Dave Plummer's (the retired MS developer who has become a millionaire and keeps talking about his past experience at MS) latest videos is titled "Save Money by Buying a Mac Pro".
He's right, both in that sufficiently expanding a Mac Pro will end up cheaper than expanding a Mac Studio, and in that for many people it's worth spending that kind of money on a computer. Even if it's $10k+ it's still vastly less money than a farmer spends on a tractor or a truckie on a Kenworth or even than a car mechanic or plumber spends on their work tools.
The problem I have is that the Mac Pro and Studio don't offer value for what I as a software developer need. I'm not throwing around terabytes of video files with huge disks and crazy transfer speeds, and high end GPUs and networking and storage are completely wasted money for me.
In my current work project the entire directory is 42 GB, with the actual source code directory is 981 MB of which .git is 856 MB. The cost of enough extra RAM to keep all of that stuff in disk cache is pretty minor, and even if not, a consumer 3 GB/s SSD is fine.
What I *do* need is a lot of cores for the parallel compile steps, and a high 1 or 2 core turbo for the constantly interleaved ./configure and link -- and finishing up that one rogue C++ compile (it's always C++ not C...) that takes minutes.
15 years ago my then employer was fairly easily persuaded to give me an 8 core 2.26 GHz Mac Pro (2x Xeon E5520 Nehalem, max turbo 2.47 GHz) instead of the standard high end MacBook Pro (2.93 GHz Core 2 Duo), as the price was very similar at MBP $3100, Pro $3300 in std config but the MBP needed a RAM expansion. The Pro was obviously a LOT faster in general for building software. My recollection was 15 min vs 60 min to do a clean build.
BUT, I build myself a custom i7-860 (also Nehalem) quad core machine: 2.8 GHz base, 3.3 turbo. I Hackintoshed it and it built the same software in 12 minutes, and cost a heck of a lot less than the Mac Pro. A mild overclock to 3.05 base 3.6 turbo sealed the deal :-)
That was the start of several generations of my building Hackintoshes using CPUs Apple didn't use at the time, but put into the top end iMac 6 or 9 months later. i7-860, i7-4790K, i7-6700K...
I've just bought a new machine. It arrived in Auckland this morning, hopefully I'll have it tomorrow afternoon.
I was looking at Dave's 24 core (16 P + 8 E) Mac Studio. With 64 GB RAM and a 1 TB SSD it's $3999. The top 16" MacBook Pro with a 16 core M3 Max (12 P + 4 E) and the same config is $4199.
What I actually ended up buying is a Lenovo 16" laptop with a 24 core (8 P + 16 E) i9-13900HX, with 32 GB RAM (can upgrade it to 64 later) and 1 TB SSD for $1750.
Compared to the Studio with M2 Ultra, Geekbench has the mobile i9 as 10% faster single core, 20% slower multi core. The M3 Max MBP comes in 3% faster single core, 20% faster multi core.
Hopefully I'm going to be happy with the i9 Lenovo with a $2000 saving even after upgrading the RAM.