is usually apply whenever someone types "ms excel" or "ms sql server" or anything similar into the tag field. Even its tag wiki says that it's pretty useless:

This tag is usually used to denote Microsoft, but is usually useless, please don't use it.

I've looked through the first few pages of questions and almost all seem to have a second tag that is more useful anyway, so simply removing it would have very little or no ill effect.

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    I like how some questions are tagged ms AND msword. You know, because you gotta make sure you're clear on which Word you're using. Out of all the other Words out there. – MPelletier Oct 14 '11 at 15:23
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    But... but... what about all of those "milliseconds" and "multiple sclerosis" questions out there? WON'T SOMEBODY PLEASE THINK OF THE QUESTIONS. – Rob Hruska Oct 14 '11 at 18:45