The header isn't called "tracking permission", it's "Do Not Track", an explicit negative. Genius move on MS part though. By making DNT too detrimental for advertisers to implement, they ensure no one will implement it, which means they will also be able to ignore it.
Indeed. I seriously think this is a sly attempt at crippling DNT and boosting ad revenues (also, remember: Microsoft owns a significant stake in Facebook, whose "Like" beacons would be adversely affected by legislation regulating DNT).
As a bonus, they get to look like a modern, privacy-conscious, I've-got-your-back company while they're at it. From a business perspective, it's really smart.
Disclaimer: Used to work for Microsoft, though nothing web-related.