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  2. Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN
Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN · Dec 16, 2025

Apple's 'tax' is struck down by the Ninth Circuit, revealing its services-driven valuation and the escalating AI talent war's impact on comp.

AI's Competitive Edge Is Shifting From Research Breakthroughs to Productization

As foundational AI models become more accessible, the key to winning the market is shifting from having the most advanced model to creating the best user experience. This "age of productization" means skilled product managers who can effectively package AI capabilities are becoming as crucial as the researchers themselves.

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN thumbnail

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN·2 months ago

Apple's App Store Must Shift From a Revenue 'Tax' to a Cost-Based 'Toll'

Courts are forcing Apple to abandon its 30% revenue-sharing model for external payments. New rules mandate that fees must align with the actual costs of providing the service, like a toll road, rather than being a tax on the developer's overall economic success.

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN thumbnail

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN·2 months ago

Top AI Companies Are Ditching Vesting Cliffs to Win the Talent War

In the fierce competition for elite AI researchers, companies like OpenAI, Meta, and xAI are shortening or eliminating the standard one-year equity vesting cliff. This move reflects the immense leverage top talent holds, forcing companies to prioritize recruitment over traditional retention mechanisms by offering immediate equity access.

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN thumbnail

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN·2 months ago

OpenAI Used Equity Clawbacks in Exit Agreements to Control Public Narrative

OpenAI previously had highly restrictive exit agreements that could claw back an employee's vested equity if they refused to sign a non-disparagement clause. This practice highlights how companies can use financial leverage to silence former employees, a tactic that became particularly significant during the CEO ousting controversy.

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN thumbnail

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN·2 months ago

Jim Carrey Used Navy SEAL Torture-Endurance Techniques to Cope With Grinch Makeup

To endure panic attacks from the Grinch makeup, Jim Carrey was trained by a military expert on enduring torture. The advice wasn't about willpower but about actively disrupting the anxiety spiral by changing sensory patterns (like switching from TV to radio), eating everything in sight, and even chain-smoking.

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN thumbnail

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN·2 months ago

Apple CFO Luca Maestri Grew Its P/E Ratio by Shifting Its Narrative to Services

As iPhone sales slowed around 2015, Apple's CFO reframed its story for Wall Street. By highlighting high-margin, recurring revenue from the App Store and iCloud, he convinced investors to value Apple like a SaaS company, dramatically increasing its price-to-earnings multiple from ~10x to ~40x.

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN thumbnail

Apple Tax is Dead, OpenAI Ends Vesting Cliff, Anthropic’s Massive TPU Order | Diet TBPN

TBPN·2 months ago