At the heart of the dispute is OpenAI's desire to restructure to a for-profit business, a move that requires Microsoft's approval.

Microsoft is reportedly prepared to walk away from negotiations with OpenAI amid anticompetitive behavior complaints, allegedly designed to thwart the ChatGPT maker's evolution into a for-profit entity.

According to the report, some top executives at OpenAI have thought about calling out Microsoft publicly for being too controlling and possibly behaving in an anticompetitive way.