OpenAI's board has unanimously declined Elon Musk's $97.4 billion takeover bid, citing misalignment with its mission. Musk's legal actions claim OpenAI has strayed from its founding nonprofit goals. The board's attorney stated Musk's proposal lacked merit and described it as not genuinely a bid. Musk escalated the conflict with new allegations, claiming OpenAI stifled competition while pursuing a for-profit model. His requests against OpenAI are still under judicial consideration, amidst Musk's concurrent move to bolster his AI venture, xAI, with significant investments. Tensions continue to rise between Musk and OpenAI's leadership.