Nintendo doesn't "own" motion control. Therefore anyone can make their controller anyway they please. Microsoft's controller is essentially the dual-axis with the left stick and analogs swapped and nobody gives them heat, who would really care if they went into motion controls.
Neither praise Microsoft for making a better "ripoff" than Sony, nor condemn them, cause we have no idea what the real MS motion controller will be like. For all we know it'll suck and be useless, could also be better, wouldn't be hard cause the Wii-mote kind of sucks IMO.