Microsoft interested in Linux ?

On a market where Linux seems to seduce enterprises, where regional structures initiate massive migrations to Linux, where such companies as IBM or HP offer Linux solutions that are ever more competing, Microsoft is probably starting to wonder if they shouldn't think of it.
The French site Mac4ever for instance tells us of a rumor pretending that Redmond is currently developing a Linux version of their Media Player. But the researches on that matter may also apply quite easily to the presence of Windows Media Player on Set Top boxes (digital recorders and stuff like that), which sometimes work under Linux.
On the other hand, and with much more certainty, IBM and Microsoft are reportedly working together on a solution for porting MS Office to Linux ! Unfortunately, it would'nt happen to be a real "port" of the application, but the solution of an emulation would have been chosen.
Though Microsoft claimed there was no such cooperation, has encouraged IBM for this project.
No radical change in Microsoft policy toward Linux then, but if it may be a way for them to sell more Office licences or Windows Media contents, why not reconsider their point of view on that matter?