Foreign media outlets have reported that Denise Dresser, the Chief Revenue Officer at OpenAI, circulated a four-page internal memo to staff, casting doubt on the business practices of its rival, Anthropic. The memo questioned the credibility of Anthropic's reported revenue figures, its computational resource capabilities, and its product strategy. Specifically, it highlighted that in calculating its annualized revenue, Anthropic employed a 'gross method' for accounting revenue sharing with cloud service providers (like Amazon and Google). This approach allowed Anthropic to report the full amount paid by customers as its own revenue, encompassing the share allocated to cloud service partners, thereby potentially inflating its revenue by $8 billion. The memo suggested that Anthropic's actual annualized revenue is closer to $22 billion, which falls short of OpenAI's $25 billion. In contrast, OpenAI adheres to a 'net method' for revenue reporting, aligning more closely with standards expected of publicly traded companies.

Furthermore, the memo criticized Anthropic for its limited access to computational resources, which, it argued, leads to a subpar user experience with its product, Claude. It also pointed out that Anthropic's product focus leans too heavily towards programming scenarios, hindering its ability to compete at a platform level. Meanwhile, OpenAI is actively developing a comprehensive enterprise AI system.