Microsoft also develops a compiler. Maybe it is needed for it.
If a compiler finds it too complex to determine
whether a variable was
initialized or not, you're probably better off initializing it
unconditionally. I don't quite see what this has to do with a code
review apart from identifying such potentially buggy code (why write it
in such a way in the first place?). After fixing it there's no point in
reviewing it over and over again, so there's really no reason for such
an ugly macro.