When Windows provisions a device against a Microsoft Account, a system service called wlidsvc talks to login.live.com and gets back what Microsoft calls a Device PUID, a Passport Unique ID, inside the server’s SOAP response. Server assigned. Windows never computes it locally from anything on your PC. It receives a string and stores it.

It likely uses the motherboard's burned-in TPM module API to generate the unique hardware ID on, and associate with the account/license.

Bruv... it literally says exactly on the statement you quoted that the ID is generated by Microsoft, and explicitly that its not generated on the device. Why would you then go on to speculate that its generated on device by the TPM...?

AFAIK the TPM doesn't generate anything, its role is for storing cryptographic information - not creating it.