Seems pretty clear to me. Not legal or ethical. Is Microsoft turning their heads away? Definitely yes. Turning the ethical part into a possible grey area
Hmmm, what makes you say that? Assuming that you download the software from Microsoft, and the product key works, what about it is unethical? Sure, I don't know how they are getting these codes, but are you suggesting the codes are not really authentic? Maybe they were bought as part of a huge batch of licenses for businesses, and they were never used. It seems unlikely that groupon would be selling fabricated license keys, no?