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That’s an appealing ‘conspiracy’ angle, and I understand why it might seem juicy and tantalising to onlookers, but that idea doesn’t hold up to any real scrutiny whatsoever.
Why would the Board willingly trash their reputation? Why would they drag the former Twitch CEO through the mud and make him look weak and powerless? Why would they not warn Microsoft and risk damaging that relationship? Why would they let MS strike a tentative agreement with the OpenAI employees that upsets their own staff, only to then undo it?
None of that makes any sense whatsoever from a strategic, corporate “planned” perspective. They are all actions of people who are reacting to things in the heat of the moment and are panicking because they don’t know how it will end.
In case you’re not aware, the latest version of Excel absolutely DOES have that setting (mentioned elsewhere here in the comments). While it’s wild that it took so long, it’s now a solvable problem and everyone should know about it (and upgrade)!