1. Microsoft 2. Not open source
> Microsoft
I don't see anything that says that this is a Microsoft product. It looks like a side project by a Microsoft employee. (full disclosure: I work at MS.)
> Not open source
Looks like the source code is available at https://github.com/BabylonJS/Babylon.js under the "Microsoft Public License" which has been certified by the Open Source Initiative as an open source license.