Simple mix of inputs, both will sound in all channels
ffmpeg.exe -f dshow -i audio="Microphone MIC" -f dshow -i audio="Microphone StereoMix" -filter_complex "[0][1] amix [a];[a] volume=volume=2 [b]" -map "[b]" -threads 2 m1.mp3
Volume filter is added since amix would render the volume of each input to half.
If you need to split each input to a different channel, you could use join, but if your input sounds are stereo, you should mix them previously into mono to avoid loosing anything.
Assuming mono inputs, result would be first input at left, second at right:
ffmpeg.exe -f dshow -i audio="Microphone MIC" -f dshow -i audio="Microphone StereoMix" -filter_complex "join=inputs=2:channel_layout=stereo:map=0.0-FL|1.0-FR" -threads 2 m2.mp3
Assuming stereo inputs, adjusting volume is not needed since each channel for the same input should be somewhat similar:
ffmpeg.exe -f dshow -i audio="Microphone MIC" -f dshow -i audio="Microphone StereoMix" -filter_complex "[0]channelsplit=channel_layout=stereo[a][b];[1]channelsplit=channel_layout=stereo[c][d];[a][b]amix[e];[c][d]amix[f];[e][f]join=inputs=2:channel_layout=stereo:map=0.0-FL|1.0-FR[g]" -map "[g]" -threads 2 m3.mp3