Microsoft's move to announce quite a few layoffs (over the next year or so) might lead some to believe it's actions are motivated by its interest in buying VPLM I think that this is perhaps a bit of wishful thinking.
No deal has been agreed upon and we don't even know who the party that submitted a written offer is. Could it be Microsoft? Yeah, it could. But it could also be any one of a hundred other companies too. We just don't know.