Microsoft says it “respectfully disagrees” with a judge’s ruling that the company is an abusive monopoly. In court papers filed yesterday, the company lawyers wrote, “Having an extremely popular product does not make the company a monopolist.” The Justice Department, meanwhile, says Microsoft’s legal filing ignores the court’s findings of fact and distorts key legal precedents. Even as Microsoft lawyers were arguing, it is not the industry titan described by the government. The company announced its second quarter profits soared 22 percent to nearly two-and-a-half billion dollars.