Not sure what is "opinion" about this fact.
Microsoft's legal counsel in France has already testified in front of the French senate that this is the case.
https://www.theregister.com/2025/07/25/microsoft_admits_it_c...
The word in the German original is "Gutachten", so better translation would be "expert opinion."
If they can't obey EU law due to some other country law. They shouldn't operate in EU.
You forgot that US agencies are immune to laws and regulations. It tells that their worst enemy is the ICC (International Criminal Court).
That's why European Cloud should be sovereign and with European products only.