Michael Bay has not been shy to voice his opinions over the next-gen home cinema format war so far.

He was quick to speak out over his Transformers movie getting an HD DVD-only release and has since stated that his "critical eye" sees Blu-ray as the better format.

But, the director has now gone from critical commentator to conspiracy theorist with his latest comments.

Discussing the "corporate politics" involved in the format war between HD DVD and Blu-ray, Bay has suggested that the whole situation is being manipulated by Microsoft.

He said: "Microsoft wants both formats to fail so they can be heroes and make the world move to digital downloads".

In a move that must have Paramount wringing their hands, Bay went on to claim that the software company has only been financially backing HD DVD over "superior Blu-ray" to create "confusion in the market".

We can't help but think that's one less Christmas hamper leaving the Paramount HQ this Yule...