Microsoft has clearly stated that the Tax laws are outdated and needs to be improved. Till, then major corporations will keep taking advantage of its loophole.
It's a nice idea. Once I was promoting an upcoming music band when I suggested them to hold a content where they will feature the lyrics of the winner in their Album. It works great for popularity.
Never wondered somebody will turn Songs as a Service. Nice idea. Here's a Loop hole. They should have said the lowest bidder instead of a highest bidder. I don't see how it will work as the highest bid can be an infinite number.