To really sum this up: Yes, there is. In fact, I think its far more fair and accurate to say that while ABK was purchased by MS, in terms of exec authority/influence, its more like if ABK leadership bought out Xbox. Which makes sense - on paper, ABK was infinitely more successful than Xbox has ever been on their own. Not the first time this sort of thing has happened in the Mergers & Acquisitions world. Look into the buyout of McDonnell Douglas by Boeing. On paper, Boeing did the buy, but in terms of authority, the McDonnell Douglas folks took over and subsequently have been running Boeing aircraft production into the ground, but thats a completely unrelated story.