Given that the Vision Pro was announced as a limited release with an outrageous price, it was unrealistic to think you could make money the first year from it. Any kind of investment by third parties should be made as a long term one, seeking a first mover advantage.
Apple has always have a culture of trying to do it perfect the first time, that makes them launch instant hits (iPhone) and absolute misses (round mouse). Microsoft's culture is a "third is the charm" one. They tend to try once, twice, and get it right the third. And they are much more enterprise oriented; they don't worry about consumer market or game market nearly as much as most of people think. For them, the real money is in Azure and enterprise contracts. And they are much more global; Apple is really big only in the United States. Globally, Android and Windows are kings, and Apple products a premium niche.