NO.
That statement was from the perspective of doing a comparative assesment of the affects of a business model that leaves hardware development to the hardware manufacturers and trying to write the OS to support as much of that as possible, vs a business model of writing an OS designed for a limited hardware platform controlled and manufactured by the company writing the OS.
MS was never a hardware developer, so why would they? In the case of Apple, until recently they always had ties to hardware and software.
MS is increasingly trying to force the hardware manufacturers and PC assemblers to enforce their licensing. To the point of trying to hold the U.S. manufacturers responsible for their ChiCom hardware suppliers. They recently had defectors on that attempt.
Since we are on the subject. There is a reason that hardware, operating systems and applications were developed separately. The complexity and the skills were dispersed. Openness allowed all this to happen.
Oh, and I forgot. There were also the BIOS guys.