

They want to make money off of services, every service they offer requires a Microsoft account to purchase and use. Everyone that they force to make an account during setup is one step closer to paying for a Microsoft service.
There are obviously tradeoffs (less sales of these versions of windows and some users pushed away from Windows altogether among others), but the motivation is clear.
I’m struggling to see how this actually made money. Because presumably the customer is paying for the delivery (as well as the food that was never ordered). So the fraudsters would just be paying themselves in a complicated way. My best guess is one of the following: