If you no longer want to be a tester, why would you take a new job as a tester? Apply for jobs that you want. Do not take a job with the hopes that someday, maybe, if everything works out, you can move to the job you want.
Thanks for the answer. I don't want to get this job hoping that 1 day I will be able to change to a dev roll. I actually applied to a dev position but they ignored it.
I know a couple people who moved from SRE to SWE at Google, though I didn't have a lot of exposure to Google proper (I was based out of Santa Monica), so I don't have numbers for testers to SWE.
On the one hand, while I generally agree with the "go for what you want" approach, if your choice is stay with an organization that has had you for 12 years and has relegated you to tester, or join an organization where upward mobility is possible. I know what my decision would be.
Alternatively, you can always confront MS about their bullshit. Tell them, "If you don't give me an opportunity to go back into a primarily development role, I will be leaving MS for Google."
I can't comment on switching roles within Google, but since you mentioned you're interviewing with Amazon, make sure you're aware of what they expect of you before you join -- like working unpaid overtime (they don't pay their devs for going oncall.) Also be aware of some other things that Steve Yegge posted in his rant.
Maybe I'm misunderstanding something, and I'm assuming you are in the US, but aren't devs in high demand there? Why are you limited to Google or Microsoft? If you want to work in Dev, aren't there other offers from people who want devs?
Just out of curiosity, have you talked to your current employer about your goals and in particular have you discussed concrete steps which would allow you to move into the role you want?
If you're interested in potentially making the switch to startups and simultaneously exploring a full-fledged dev role, please shoot me an email. Contact info in my profile.