So is it better to have the "microsoft" folder live on the windows drive / efi instead of the opencore drive / efi ? The OC boot folder does have BOOTx64.efi in it. The microsoft folder has its own boot and recovery folders.
In terms of functionality for Windows, it makes no difference, but using a different EFI partition for Windows is a good idea to mitigate BootROM damage.
When using the same EFI partition, the OC folder EFI/BOOT is likely to get replaced by the Windows one, and this is a very bad thing. Now, it might not be immediately obvious that this has happened, because with
LauncherOption=Full, OC redirects its blessing to EFI/OC/OpenCore.efi. But contrary to EFI/BOOT/BOOTx64.efi, this path is not a standard one, so after so after an NVRAM reset (a real one outside of OC), if the OC version of BOOTx64.efi has been replaced by the Windows version, then it is possible for Windows to boot outside of OC, damaging the Mac Pro’s BootROM! You can check whether the BOOTx64.efi file is the right one by searching the file for the string “OpenCore”.
In addition to using a different EFI partition for Windows, another safety measure is to keep only the Microsoft folder (so that the only EFI/BOOT folder on any EFI partition is the OC one). Of course, the solution isn’t bulletproof, because Windows can still recreate the BOOT folder (though it shouldn’t overwrite the OC one if it uses a different EFI partition). Therefore, after any Windows update, it is also a good idea to go look for this folder on the Windows EFI partition and to delete it.
I hope this clarifies things a bit!