The microsoft DNS resolver hardcodes many hostnames such as go.microsoft.com, msdn.microsoft.com, windowsupdate.com, etc preventing the use of a hosts file.
You can download this advisory from the following link: https://packetstormsecurity.com/files/download/45578/ms-hosts.txt
Source: https://packetstormsecurity.com/files/45578/ms-hosts.txt.html