[pjmlp]

Yes they do, XBox and Surface devices.

[Kwpolska]

Xbox is irrelevant to TPM in Windows 11 (as are Microsoft keyboards and mice). Surface has a fairly small market share.

[pjmlp]

On the contrary, Windows 11 TPM requirements and Pluton security processor were originally designed for the XBox and piracy protection.

The size of market share is irrelevant, doesn't change the hard fact that Microsoft does indeed produce hardware.