If Microsoft put 40k a year into everyone’s 401k they would immediately trip the Highly Compensated Employee test and have the IRS breathing down their necks.
If microsoft put 40K a year into everyone's 401k it would be impossible for them to violate the HCE test, as every you'd have non-HCEs with a 401k contribution of 30% or higher, something which HCEs are literally unable to match.