It is for their Volume Licensing clients
Windows 7 Extended Security UpdatesAs previously announced, Windows 7 extended support is ending January 14, 2020. While many of you are already well on your way in deploying Windows 10, we understand that everyone is at a different point in the upgrade process.
With that in mind, today we are announcing that we will offer paid Windows 7 Extended Security Updates (ESU) through January 2023. The Windows 7 ESU will be sold on a per-device basis and the price will increase each year. Windows 7 ESUs will be available to all Windows 7 Professional and Windows 7 Enterprise customers in Volume Licensing, with a discount to customers with Windows software assurance, Windows 10 Enterprise or Windows 10 Education subscriptions. In addition, Office 365 ProPlus will be supported on devices with active Windows 7 Extended Security Updates (ESU) through January 2023. This means that customers who purchase the Windows 7 ESU will be able to continue to run Office 365 ProPlus.
Please reach out to your partner or Microsoft account team for further details.
https://www.zdnet.com/article/microsoft-to-offer-paid-windows-7-extended-security-updates/
This time around, the ESU program is being run out of Microsoft's Volume Licensing Unit and Core Windows Engineering "is producing these updates like a product," Spataro explained.