They are run by the same management, the money for MSR really comes from sales of Windows and Office, and most research done is to explore future features of MS products
Well, I just meant that 'is part' is different than 'is'. And that I think the freedom that enjoy MSR is not exactly related to the creation of future consumer software.
It is generally accepted to make a difference between, for instance, the marketing communication and the work quality accomplished by the engineers. I think it is as important to make the distinction between Microsoft and its Reserach part.