You can't compare a general community to a company. Linux community isn't a single community. It's like talking about the gaming community and putting everyone into one soup. Linux community isn't a single entity. However Microsoft is a company and is an entity. Microsoft is an organization, which is one definition of entity. With a clear leadership, goal and driven by making money.

You can say if a company is bad or good, just like you can say if Google and Facebook is good or bad. But you cannot do this with broad collection of different communites, who act independently from each other, such as the "Linux community". Each part of the Linux community has its own goals and does not even align with the other. Therefore it is not a single organization and not an entity. That's why you cannot take this as an example as a counter argument to criticize/judge Microsoft.