Microsoft employees in the EU are committing a crime if they do participate in the sanctions though.

There's an EU law, 'blocking statue' which also means that contracts can't be broken with reference sanctions even if the contracts themselves say they can be, and the services must be provided anyway.

This isn't GDPR type stuff. This is a path to infinite fines. Ending up jail for years is also a distinct possibility if you help people access their data, since spying on these institutions is actually treated as espionage. We recently passed a law here in Sweden forbidding espionage against international organizations in which Sweden is part.