Microsoft’s $13B partnership with OpenAI is under scrutiny in a federal trial where Elon Musk alleges the nonprofit was abandoned for profit. The case could force Microsoft to disgorge a portion of its investment and reshape AI alliances across the tech sector. The trial, dubbed the “AI Trial of the Century,” pits Musk against OpenAI CEO Sam Altman and Microsoft, with the latter having invested more than $13B since 2019. Musk’s damages expert estimates total damages at $134B, with Microsoft’s share between $13.3B and $25B. Judge Yvonne Gonzalez Rogers has already questioned the methodology, calling the figures “pulling these numbers out of the air.” The trial is expected to wrap by May 21, with nine jurors deliberating the outcome. A prospective juror remarked, “Elon doesn’t care about people, much like our president. He cares about money.” Meanwhile, Microsoft’s CTO Kevin Scott wrote in a March 2018 email, “I wonder if the big OpenAI donors are aware of these plans? Ideologically, I can’t imagine that they funded an open effort to concentrate ML talent so that they could then go build a closed, for profit thing on its back.” In response, Microsoft’s CEO Satya Nadella said, “I think that the nonprofit board of OpenAI gets to make the decision on what’s the best way for them to realize their mission.” If the jury sides with Musk, Microsoft could be required to pay a significant portion of its OpenAI investment, potentially prompting a reevaluation of AI partnerships across the industry. The outcome may also influence regulatory scrutiny of tech firms investing in mission‑driven AI labs.