Microsoft want to advertise to users because it makes them money. That money will come from the pockets of the people you're describing, and not as a fraction of their income as with many taxes.
> That money will come from the pockets of the people you're describing
Very indirectly maybe. Ad spend is a cost to businesses, not consumers.
I'll also add that making ad spend less inefficient (as this regulation will do) will ultimately cost either the business or consumer as someone will need to eat those extra costs. Assuming that those inefficiencies are not passed to the consumer and is instead is a cost to the business, this would still only be a good thing if you believe companies making more money is bad.
Money spent on ads doesn't cost businesses money, it makes them money. Otherwise they wouldn't do it. That money comes directly from consumers, who are also taxpayers. I haven't said whether this is good or bad.
