Hmm, there's a mixture of interesting and fairly mundane stuff in here. On the mundane side: one of the points is that Microsoft objects to the requirement to procure the lowest-price software that meets the specs, because there is FOSS that meets many of the specs (as written) and it's no-cost, therefore no commercial supplier can possibly compete. That's an argument you'd expect any commercial software supplier to make, and in fact they do make that argument pretty much anywhere those kinds of procurement rules come up. Whether making that argument is trying to fleece the government or not probably depends on whether you agree with commercial software providers' arguments about benefits of their software vs. FOSS, e.g. in functionality and/or total cost of ownership.