Let me think
- Gemainde , Bund & Cantonal tax ,Krankenkasse , ALV and AHV - robbery at least 15 times are year ?

whenever somebody starts the call with "I am from Microsoft and you have a problem with your Windows computer" I answer "and I am the empress of China

I am not suggesting anything and your imagination lets you read something into my text which is not there. I live in an area near the French border and both my next door neighbor and I are getting these calls frequently and yes, there have been quite a lot of attempted and some successful burglaries in the immediate neighborhood.

If it's an Indian sounding voice calling from Microsoft, I switch to speaking Swiss-German. You don't have to speak it very well, as you'll in any case be speaking it 1000 times better than the guy on the other end.
I do the same with French speaking calls which sound as though they from North Africa (usually either Morocco or Tunisia), though switching to English is usually good enough for them.
That derails the call quite convincingly.

I have a Mac is my response. Always works.

doropfiz, I wondered if something like that. Also noticed adverts arrive to the phone later. I have blocked the number, though another call will come through from another number from the same org. I have also left all numbers with bad reviews. We had a spate of them a week and two ago, now all stopped. I am in England, and although all the numbers to my mobile show as UK Numbers the people on other end are not from UK.

and sometimes I tell them that I am using an apple computer

Better answer those with, “Hey, I work for Microsoft too! Which office are you in? Do you want to meet for coffee?”

What I fail to understand is why you engage them in conversation at all. On the few occasions cold-callers get past my first line of defence, which is to say nothing until the caller speaks first (avoiding the call-bots that wait for a response before connecting to a call-centre droid) I simply hang up on them as soon as it's clear what they are.

Over the decades there have been some nice stories of people elaborately trying to annoy and occupy cold callers; while these may be fun to read, in the real world, for most people, life is too short to waste any time on them.

Boredom and a sense of justice. Probably.

then why do you waste time replying painstakingly and separately to every detail of the posting ?

If I do bother to engage with them, it's to waste their time and potentially save some victim further down the line from being taken in by the crooks. The fact that these scams are still in existence after so many years means that some people are taken in and there's money to be made by it all.
I don't always engage with the scammers, but over the last year what with having recently retired and being semi-confined with the Covid pandemic, I found myself with more time on my hands than previously.

That's what the Jolly Roger telephone company is for https://jollyrogertelephone.com/. And it's completely automated.

This. Exactly. But each to their own. Not for me, not in my time.