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I can assure you that Microsoft already purchases a ton of Macs. They develop software for Mac and iOS, after all.
Do they just hand them out though to developers?
No they don’t. Microsoft makes software. Outsourcing making software makes no sense.
Yup they do, I worked there. Had 2 macs and an iPhone for development. Many employees use Mac laptops over surfaces as well
Most mid-large companies do if it’s required.
Maybe not MacBooks, but some OSX device is needed if you want to develop for iOS. And I don’t see why they wouldn’t do that, a Mac is not that expensive from a business point of view.