I don't own any Microsoft shares but I don't think companies should invest in these assets. If I want to buy Microsoft shares, I buy them, if I want to buy bitcoin, I buy bitcoin. There's no reason to mix the 2 together and leave people with no option but to also have some investment in bitcoin if they want to invest in Microsoft.
Of course, companies can make financial investments and it's ok to make riskier investments if they are on a very small scale.
I think Microsoft, Apple and other tech companies are sitting on tens or hundreds of billions of "cash" that they have to invest anyway. Usually they buy bonds but also other assets. Would make sense to diversify a small part of it into Bitcoin.