All that EU mandates is equal access to system features by the competitors.
What Microsoft is saying is that they would never fuck up like Crowdstrike did. That's bullshit - they are human too and need security enforced at an architectural level. The other thing that Microsoft is saying is that they could not prevent this. That's also bullshit because others did.
Windows and Linux allow third party apps to run at kernel / driver level and consequences of that are on those operating systems. It wasn't even the first time this happened. Crowdstrike was responsible for similar issue on Linux earlier this year and it was also caused by a kernel module crash.
Apple doesn't allow kernel / driver level access for apps and replaced those with API few years ago. It's no coincidence Crowdstrike didn't manage to break MacOS so far. There's nothing stopping Microsoft from implementing something similar.
Obviously Crowdstrike is at fault here but so is Microsoft.
Linux has the same issue and was also affected by Crowdstrike earlier this year.