As a financial analyst, evaluate a potential investment opportunity for Microsoft Corporation. The project requires an initial investment of $5 million and is expected to generate annual cash flows of $1.5 million for the next five years. Calculate the project's net present value (NPV) using a discount rate of 8%. Interpret the NPV result and provide a recommendation on whether Microsoft should proceed with the investment. Discuss the rationale behind your decision, considering both financial and non-financial factors.