The analysis suggests that with Bill Gates no longer on Berkshire's board, the ethical constraints that prevented Buffett from investing in Microsoft have weakened. Abel has also shown a willingness to invest in technology and AI-linked companies, as evidenced by Berkshire's expanded position in Alphabet. Microsoft's strong financials, including 18% revenue growth to over $331 billion in fiscal 2026 and significant growth in its cloud and AI businesses, align with Berkshire's investment criteria.