Core Insights - Microsoft and OpenAI have reached a new agreement that may facilitate OpenAI's restructuring and eventual public listing [1] - OpenAI plans to reduce its revenue share with commercial partners, including Microsoft, from 20% to 8% by 2030, aiming to retain at least $50 billion in revenue [1] - Since 2019, Microsoft has invested at least $13 billion in OpenAI and has been sharing revenue from ChatGPT and its API [1] - Microsoft now views OpenAI as a competitor and is increasing its reliance on its own AI models, with commitments from CEO Satya Nadella and AI chief Mustafa Suleyman for significant investments in self-developed AI chips and models [1]