NEW YORK: While both Microsoft and CBS heatedly denied a newspaper report that Bill Gates is trying to buy the $14 billion network, the buzz continues. Although Westinghouse said the network is not for sale, impatient Westinghouse shareholders may be sick of the underperforming network. If CBS does go on sale, Gates may have some competition on his hands. Seagram, owner of Universal Studios, recently dumped a large chunk of Time Warner and has reportedly expressed interest in CBS. In a classic non denial-denial, Microsoft said that such a takeover might endanger its $200 million MSNBC network partnership NBC. Let's see: endanger a dollar to capture $70?