Crank up the farce to 11
I almost want Microsoft to lose this first round to watch the next stage of the farce in operation.
It could actually end up in the Judge directing an officer of Microsoft Corp directing an Officer of Microsoft Eire ltd to hand over the data and the Officer of Microsoft Eire refusing on the grounds of Irish/Eu law.
Even better if I know Corporate Legal entities (and I do) they could even be the same person.
My guess would be that whilst Judge nutbag could take punitive actions against Microsoft Corp, the person would be relatively safe.