1. Microsoft shares have declined 2.62% due to AI competition and Copilot's inconsistent performance, leading to a downgrade to a strong sell. 2. Customer dissatisfaction with Copilot's reliability and value threatens Microsoft's AI-driven growth, casting doubt on future earnings and market position. 3. Microsoft's high valuation metrics, coupled with slowing EPS growth and substantial Capex needs, suggest shares are overvalued and face a potential 26.19% downside.