AFAIK Microsoft is not a Godot sponsor, if you mean in terms of money or time? The companies listed down in this page are Godot sponsors:
https://godotengine.org/donate/
As for advocacy, Microsoft's "Game development with .NET" page points first and foremost to Unity and their outdated, proprietary .NET toolchain; only by digging you get MonoGame/Godot/Stride listed. And if you dig for bindings, they'll first point you to a couple of open source DirectX bindings unmaintained for over 7 years.
I'd say they stopped caring about .NET specifically for game dev as soon as they abandoned XNA. Now they're doing the bare minimum that nets them Visual Studio licenses, which I'm not sure they care much about anymore after Copilot.
Googled it:
> During the past year (2020), Ignacio Etcheverry worked on significantly improving C# support and its integration in Godot, adding support for Android, HTML5 and iOS, as well as popular third party IDEs. This was financed thanks to a generous donation from Microsoft.
https://godotengine.org/article/help-us-reach-next-funding-g...