No, the Go 1.24 native module effort that they talk about in https://devblogs.microsoft.com/go/go-1-24-fips-update/ is this effort, which Microsoft was not involved in. We simply decided to delay the official announcement until the module reached the In Process list.
The system libraries approach used by Microsoft Go is cgo based IIUC, and I think derived from Go+BoringCrypto. I understand they are working on migrating their bindings to fit better downstream of the new native mode.
Yes, it calls out to OpenSSL on Linux and to CNG on Windows. I think, but I am not certain, that at least the OpenSSL cgo bindings are derived from the Go+BoringCrypto ones (which makes sense, since the BoringSSL and OpenSSL APIs are still very similar).