Microsoft distributed. That's like saying NBC Makes TV shows. They don't. Other companies make TV shows, NBC distributes them. NBC might own Universal and Universal produces shows, but NBC didn't make them.
Microsoft Game Studios
They currently have about ten first party (in-house) development teams.
They include the team that does Halo, the team that does Forza Motorsports, and the team that does Fable. There are also a whole ton of smaller games.
Additionally, Microsoft in house development studios have produced many games since the early Windows days.
Yes, Microsoft develops games in-house.
NBC does and always has made TV shows. Currently the NBC TV studio arm is called "Universal Media Studios" but even before the NBC Universal merger it was called NBC Studios. They have made hundreds of shows in-house for decades. They have predominantly been talk shows and game shows, but they have also made sitcoms and soap operas. Right there in the NBC studios using NBC employees.
It is funny coincidence that you would pick on these two companies because I have personally been inside both, where Microsoft makes games and NBC makes TV shows.
You can't say NBC or Microsoft don't make things because the accountants report earnings in varying ways.
It is really not cut and dried. There are first party, second party, and third party ways to produce things. Most companies any more will be combinations of all three due to insane and complicated legal structuring.
By that logic would the XBox even be considered a Microsoft product?
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"Officer, I know I was going faster than 55mph, but I wasn't going to be on the road an hour." -Steven Wright
Posted from my iPhone using the "Tapatalk" app.