The collaboration between OpenAI and Microsoft in the realm of artificial intelligence is intensifying, yet OpenAI aspires to disentangle itself from Microsoft's oversight over its products and computational resources. Simultaneously, OpenAI seeks Microsoft's endorsement to transition into a profit-oriented entity. Microsoft's endorsement is pivotal for OpenAI's funding and listing ambitions, but the two parties have hit a stalemate regarding equity distribution, jeopardizing their six-year-long partnership. Should OpenAI fail to complete its transformation by year's end, it could face the peril of a $20 billion funding shortfall.