The problem with your argument, which has been pointed out to you already, is that these allegations are based on nothing more than circumstances that look abnormal. Overselling or underusing seats is not proof that bribery took place. The shear $ amount of unused software looks particularly bad until you realize those are all the licenses that were purchased for all of the schools, and all school government related work for a country with millions of people. What's more, those licenses could have been purchased as part of an initiative that ran out of funding before it could be completed. Poor government planning is so ordinary as to be boring.

This so called whistle blower is pointing to virtually public information and saying, "but I think it's obvious!" The problem is that it only looks obvious to someone who hasn't thought about what else could be going on. Maybe it's impossible for so many suspicious events, but it's at least equally possible that if bribes are going on, Microsoft has no knowledge of it.