No, SCO was found in 2002, from Candera Software who was a Linux distributor [0]. How could Microsoft in 1980s own a company that wasn’t founded until 2002?
That doesn't imply ownership and the article [20] that you pointed out doesn't make a specific claim. All good, but MSFT never fully owned or operated SCO at any level is the point I'm trying to make.
You aren't really saying anything at all. SCO would never have existed without Microsoft and Microsoft had a very significant stake in their business and gave it direction.
By the mid-1980s Microsoft had gotten out of the Unix business, except for its ownership stake in SCO.[20]
https://en.m.wikipedia.org/wiki/History_of_Microsoft