He's likely on a PG team. And this is likely his first job outside of college. Microsoft has a pretty good college internship to FTE program where if you're in CSS you'll make about 120k out of college (100k base, 20k bonus and stock). However, if you're talented enough to join PG fresh out of a college (PG are the engineers who delevop products like Edge, Azure, Windows, etc), you'll make 185k-ish (160k, 25k bonus and stock).
From there there's about 4 levels of seniority within PG that all come with massive pay increases.
PG teams don't have much turnover and are hardly hiring from the outside though. Usually to join a PG team you have to have started in CSS supporting the product. But there are exceptional talents out there... and you always make exceptions for exceptional people.