I believe he said specializes, not makes.
Well it's a 50-50,
Specialize means what they are good at.
A computer is a machine.
Now put it together and you get specializes in machines(computer).
From what I know Microsofts most similar thing to a computer is an Xbox.
But Microsoft makes things for computers (Mice,Keyboards etc.) And Windows.
If he was more specific and said "Microsoft specializes in Computer hardware and software. Then it would be a different story.