What is actually interesting here is which subsidiary, what it does, and how much they own and are liable for.
If they own 90% and it is core to the business that’s very different from owning 2% say.
https://openai.com/our-structure/
"Also as of closing of the recapitalization, Microsoft holds roughly 27% of OpenAI Group, and the remaining 47% is held by current and former employees and investors."
https://openai.com/our-structure/
"Also as of closing of the recapitalization, Microsoft holds roughly 27% of OpenAI Group, and the remaining 47% is held by current and former employees and investors."