to me, warranties are absolutely pointless. If I break a mouse, which I haven't, and I constantly drop mine, I want to have another one right away, not send it off to be replaced, and after weeks get another. I want to be able to use my computer between that time, so you either have to buy a 2nd mouse, which isn't that great, or you can stick with a more sturdy mouse, which is definitely logitech.
By the time you pack and ship the thing, buying a new mouse isn't much more expensive. I've used one MS mouse, had problems with it, and put a lot of systems together with logitech, they are all fine. Even the ones in heavy industry which aren't treated kindly. Gaming wise, never used either of them, but gaming tends to be rougher on your parts, so I'd take logitech, MS's mouse looks.... awkard.