Utilize the input text as a context reference, choose the right relationship between Windows 10 and Microsoft from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

Microsoft is attempting to build Windows 10 as an operating system that can function on devices of any size or input variety.

Answer: developer