How the Microsoft Scam Alert Works
The scammers behind the fake "Microsoft Scam Alert" will attempt to trick their potential victims into calling fake telephone numbers by claiming their computers have been infected with malware, specifically, with adult content spyware.
To remove the nonexistent infections, the scammers will attempt to pushed their potential victims into calling fake Microsoft technical support numbers. They will claim their "expert engineers" will aid with the removal process. But, all of the information provided is false.
Trusting technical support scams can lead to a wide variety of issues. The fake helplines are usually not toll-free (despite often being presented as such). Scammers typically attempt to gain remote access to their victims' devices. However, it is more common for scammers to remove legitimate anti-virus software and offer fake system protection/cleaning tools, infect devices with actual malware (e.g. trojans, ransomware, etc.), extract private/sensitive content stored within the system, and so on. One of the popular malware choices are RATs (Remote Access Trojans), which ensure stealthy (and potentially, indefinite) remote access and control over victims' computers.
Furthermore, tech support scammers ask users to provide personal information themselves (e.g. names, addresses, emails, credit card and banking account details) - by requesting the information to be written down and/or entered into dubious sites that record provided data.