20.199.104.189 - Microsoft netblock but SpamCop sends reports to the spammer

[Snowbat]

20.192.0.0 - 20.255.255.255 is Microsoft but SpamCop reports 20.199.104.189 directly to the spammer via the broken "Using rdns to route to correct Microsoft department".

https://www.spamcop.net/sc?id=z6733818673z7ab82f49e9269b4c3434a6469dcc8ff0z
Tracking message source: 20.199.104.189:

Routing details for 20.199.104.189
[refresh/show] Cached whois for 20.199.104.189 : abuse@microsoft.com
Using best contacts abuse@microsoft.com
Using rdns to route to correct Microsoft department
host 20.199.104.189 = a108.emissaonfiscal.org. (cached)
abuse net emissaonfiscal.org = postmaster@emissaonfiscal.org

If reported today, reports would be sent to:

Re: 20.199.104.189 (Administrator of network where email originates)

postmaster@emissaonfiscal.org