I don't know. The Mac OSX is now BSD based. And Microsoft has been developed Office for Mac for years. The new Office for Mac have good chance to run on Linux with very little modification.
But even if it were that simple (I wouldn't know) why would MS want to provide an opportunity for business to migrate to Linux ? Office is currently pretty much a lock-in to Windows (with the exception of Mac) and so long as business uses office, MS are assured of Windows sales.