I am pretty sure most business financial experts would say this unironically.

Obviously they also know they are ethically wrong to do this since in this case it isnt the customer’s fault. Also $400 USD is such a tiny expense to a business like Microsoft, I dont see how they couldn’t just comp it. He already paid for them before, so effectively moving the 1s and 0s to a new account will cost them next to nothing, way less than $400.