TechFlow news — in its 10-K filing with the U.S. Securities and Exchange Commission (SEC) in July, Microsoft listed OpenAI as both a competitor and a strategic partner. The document refers to OpenAI multiple times as a "strategic partner," while also describing it as a competitor in several sections.
Notably, while Microsoft mentioned dozens of competitors throughout the document, including companies such as Apple and Nintendo, OpenAI is the only one explicitly named as a strategic partner.




