You probably missed my point that Microsoft is the ultimate CA, also for the other certificate issues? Hence, the root CA is always Microsoft itself.
You're wrong. The only important point is that the Windows Certificate Store contains a root certificate for your code signing certificate (or the code signing certificate itself).
For example the root certificate for the software we produce at work is from Sectigo, not Microsoft.
Also for PowerShell scripts we use a code signing certificate which is signed from an intermediate certificate which is in turn signed from a custom, internal root certificate which is distributed to the company's computers through Group Policies.