<ul data-eligibleForWebStory="true">Tensions between Microsoft and OpenAI are escalating over key disputes including revenue splits, AGI triggers, and future acquisitions.Both sides are engaged in ongoing talks and optimistic about their future collaboration, despite the high stakes involved.Money and equity disagreements persist, with Microsoft currently entitled to 20% of OpenAI's revenue up to $92 billion, causing tension.The 'AGI clause,' the acquisition of Windsurf, and OpenAI's fundraising struggles are adding further complexity to the strained relationship.