Microsoft might just be planning to make the next generation of Windows a cloud-based, subscription service. While we have already had evidence of the former, fresh new leak hints at the latter too.
I think it's probably an Indian English-ism. It's understandable but sounds weird to speakers of American English (and maybe other English dialects).
A more natural sounding title (to an American English speaker) would use "Microsoft is making" or "Microsoft is planning to make" rather than "Microsoft might want to be making".