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I believe the latest MAU numbers are 120m for Xbox and 112m for PSN.

So I guess this means that greater than half of users using Xbox live are on pc/mobile etc.

PSN - 112m
Xbox Live (Consoles) - Less than 56m
Xbox Live (Other) - More than 64m

I'm assuming this is what Microsoft is suggesting...

Not really knowledgeable about what outside of gamepass on PC needs an Xbox live account to boost the numbers that high but I'm guessing Minecraft needs it for PC/Mobile and maybe Switch? Not sure if any of their steam releases utilise an Xbox live account too.