Gartner has published a piece on Microsoft’s strategy around Open Source Software (OSS). Progress is certainly made in this area resulting in quite a positive recommendation by Gartner on this topic …
… Microsoft’s recent announcements help clarify its position on open-source software. Its expanded strategies in this area will better articulate Microsoft’s role in support of and in competition with open-source solutions. …
… Consider this a positive step toward better aligning Microsoft’s strategies within an industry increasingly impacted by the open-source software model. However, do not interpret these announcements as radical shifts in Microsoft’s long-term business strategies. Gartner believes Microsoft will remain challenged in positioning its core assets, both in support of and in competition with open-source solutions. However, these announcements will remove considerable road blocks in better executing these strategies in coming years. …
Source: http://www.gartner.com/DisplayDocument?doc_cd=150733&ref=g_homelink
Also look at this analysis by Garter : Microsoft’s Open-Source Initiatives Finally Resonate