While this is probably still true, I think the primary strategy now is to have Windows products shipped everywhere. VS Code is one of the best examples: it is embraced by all three communities, Windows, Mac and Linux. The .Net Core stack is also a noteworthy effort.
Since Nadella took office, Microsoft has been expanding a lot into Linux grounds being Linux friendly and not asking you to move into Windows. In fact, it is bringing Linux inside Windows. He is a cloud guy and, as any cloud guy, he knows cloud is Linux and there is no way to fight the current, you need to go with the current.
I sincerely admire him for that and I don’t miss Ballmer at all