Elon Musk is facing renewed scrutiny over claims that he manipulated financial calculations to justify a $134 billion valuation for OpenAI, according to a detailed rebuttal from the nonprofit organization. The dispute centers on Musk’s assertion that the contributions of OpenAI’s original founders—particularly Sam Altman and Greg Brockman—were negligible, effectively reducing their equity stakes to zero in his calculations. OpenAI has pushed back, arguing that Musk’s math is misleading and fails to account for the foundational work and intellectual capital these early leaders provided. The organization emphasized that the initial vision, technical architecture, and team-building efforts were driven by Altman, Brockman, and others, not Musk, who was not a founding member. Musk, who co-founded OpenAI in 2015 alongside Altman and others, has since distanced himself from the organization, criticizing its shift toward a for-profit structure and its partnership with Microsoft. He has argued that OpenAI’s success was largely due to Microsoft’s investment and infrastructure, not the original team’s efforts. However, OpenAI’s internal documents and timeline show that the early team spent months developing the core AI research roadmap, securing initial funding, and establishing the nonprofit’s mission. The organization contends that Musk’s financial model ignores these contributions and instead inflates Microsoft’s role to justify a massive valuation that would benefit the company’s current leadership and investors. The controversy has reignited debate over ownership, credit, and equity in high-stakes AI ventures. Critics say Musk’s approach undermines the principle of fair compensation for foundational innovation, particularly as OpenAI’s models—like GPT—have become central to the AI revolution. OpenAI has also pointed out that Musk’s claims contradict earlier statements and public records, including his own tweets and interviews from 2015–2018, where he praised the team’s work and emphasized collaboration. Now, with Microsoft investing heavily and OpenAI reaching a $134 billion valuation, Musk’s narrative appears to serve a strategic purpose: to reframe the company’s success as a product of external forces rather than internal innovation. The dispute underscores broader tensions in the AI industry over who deserves credit and financial reward for breakthroughs. As AI reshapes technology, business, and society, questions about equity, transparency, and historical accuracy are becoming increasingly urgent.