No, an above-range microwave unit can not be on one of the SABCs.
Section 210.52(B)(2) limits SABCs to serving the loads specified in 210.52(B)(1). Section 210.52(B)(1) lists the loads as wall and floor receptacle outlets covered by 210.52(A), countertop outlets covered by 210.52(C), and receptacle outlets for refrigeration equipment. All of these loads must be located in the kitchen, pantry, breakfast room, dining room, or similar area of a dwelling unit.
The microwave receptacle is not a wall or floor receptacle outlet covered in 210.52(A) and it is not a receptacle outlet for refrigeration equipment. Per 210.52(C)(5), in order to be considered a countertop outlet, it must be installed above, but not more than 20 inches above, the countertop. Because the receptacle for an above-range microwave unit typically is installed in the cabinet above the microwave, it would not meet the 20" requirement that would cause it to be considered a countertop receptacle. Therefore, because the receptacle does not meet any of the of the outlet types specified in 210.52(A), section 210.52(B) would not be permit the receptacle to be on an SABC.
I concede that the exception to 210.52(C)(5) permits some outlets to be mounted below the countertop and still be considered a countertop receptacle. However, this exception does not apply to the jetlag's original post.