The "ads" are an opt-in recommendation feature of the Store and/or Cortana. They don't directly make money for Microsoft. (Microsoft still gets its Store cut if you actually buy one of the suggested apps, but it wants Suggested Apps to be a useful, personalized recommender, not a paid featured spot...)
If the forced Windows 10 upgrades were not an accident, it wasn't to make money. If anything it would be an attempt to save money and have fewer people on older operating systems that they need to support.
If there's a "grand conspiracy" afoot, it should be pretty transparent and obvious by now: Microsoft doesn't want people stuck on the same version of Windows for a decade again (XP).