If you take it you're not eligible to unemployment. I think in this market, given the undefined length of employment searching at the moment, that's a major consideration.
For most Microsoft employees, the maximum unemployment benefits in most states are a rounding error vs the buyout offer. Here in Missouri it's $320, maxed to 20 weeks. So for most local employees that might get this letter, It's less than a month of salary, and that without accounting for months of health benefits, which I bet the buyout includes.
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I'm not sure if that's true.
It's possible you don't live in the US...?
Generally, in the US, unemployment lasts a few months tops. Regardless of how long you worked, or how long you will be without work.