Yes, that is a phishing page sent to a client.
Yes, it is a subdomain of `⁨windows.net⁩`.
Yes, it is owned by Microsoft.
No, it isn't new ⁨https://www.zscaler.com/blogs/security-research/abusing-microsofts-azure-domains-host-phishing-attac...
No, there isn't a clear way of reporting this.
No, they won't spare a few million to attempt to fix this.