[belter]

This is about Azure Cloud and Office 365. No mention of Windows OS.

Also by the way...although unrelated to the question, does not by itself guarantee compliance, as addressed in the FAQ:

"Does having a Business Associate Agreement with Microsoft ensure my organization's compliance with HIPAA and the HITECH Act?"

"No. By offering a Business Associate Agreement, Microsoft helps support your HIPAA compliance. However, using Microsoft services does not on its own achieve HIPAA compliance..."

Not to mention that HIPAA compliance specifically protects health information (ePHI). It does not cover other types of data, so companies like Microsoft can collect and use telemetry data without violating HIPAA, even if this raises privacy issues.