I preface this by saying I don't think it will, nor would I necessarily want it to happen. But MS can buy anything they want if they deem it a worthwhile investment. Disney is a much smaller company than MS and they bought Fox for 71 billion. Everyone is for sale for the right amount.
MS paid 26.2 billion for Linked in.
MS paid 7.5 billion for Git Hub.
While not directly comparble, and we are talking about the xbox division on its own, it just provides evidence that the company as a whole will pay what they have to if they see the value in the acquisition. The question with CDPR is do they see it as strictly a game developer or do they also see an opportunity with their established digital storefront. I have no idea, I just dont subscribe to the "there is no way it will happen" crowd.
Now just to repeat, so no one gets too heated, I do not think its going to happen. They have shown they are searching for smaller talented but underfunded devs and that would be what I expect to see continue.