When I worked with windows software I found the whole thing to be a hassle, it seemed to me to be a kind of weird sales tactic (Where I am Microsoft outsourced their 'audits' to a software vendor, they contact you and ask you to install some software on your domain, it finds something somewhere that is fishy, you buy it from the software vendor).
Probably such a lawsuit would go into discovery in which case it would be revealed if you were using unlicensed software. They would need to have some basis for this, but my guess is the burden of proof is pretty low. They could still sue you for causing them damage by using their software without permission. If you have not purchased software from Microsoft before, you may have no outstanding obligations to them. If you fail to uphold your part of the agreement they may be able to sue you for breaking the agreement. Part of that agreement may be that you are subject to an audit from them. If you have purchased software from Microsoft before, you have entered into an agreement with them. So the legal basis comes from two places:
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