Elon Musk has identified a valid and important loophole regarding nonprofit structure and taxation that needs to be addressed by the courts.

“it's not great for the US tax system if all of a sudden a big gaping loophole is identified and taken advantage of I think that there's a huge economic incentive for the State of California every other state where these open AI employees lived and have gotten equity and now have gotten paid there's ”

Elon Musk was effectively cheated when OpenAI changed from a nonprofit open-source mission to a closed-source for-profit entity after receiving his donation.

“I think Point number one is Elon feels like the rug was pulled out from under him after he donated 40 something million dollars to this they completely changed what it was going to be and I think he's used the word swindled before he feels like he was cheated”