Oh, Microsoft can just figure out how to make unhackable systems, they just choose not to. They spend all of those billions of dollars per year on security and spent all of those decades on failed attempts as a prank.

You really think that if they could have they would not have, even just for bragging rights? Or are we going with that it is some kind of task demanding enormous expenditure even though the organizations that have made secure systems are infinitesimally small in comparison?

Microsoft has spent orders of magnitude more money and time than the organizations that have succeeded and the result of their efforts is Windows. That says everything you need to know about their capabilitys.

Multiple literal trillion dollars organizations have spent literal decades failing at it. You are really underselling the capability gap.