Yes, it's just business. I agree that you shouldn't ascribe the emotion of "love" to Microsoft, or any large corporation. But in the same vein, I don't think it's fair to equate them with a "junky giving free dope samples to kids".
It may or not be as morally wrong, depending on your view of Microsoft and/or drug dealers. But the motivations are exactly the same.
This isn't just restaurants in the food court giving free samples to draw in more customers. They are deliberately building a dependence on their products and will reap the rewards later.