If OpenAI remains a 501(c)(3) charity, then any employee of Microsoft on the board will have a fiduciary duty to advance the mission of the charity, rather than the business needs of Microsoft. There are obvious conflicts of interest here. I don't expect the IRS to be a fan of this arrangement.
Similar correctness issues are a big part of the reason that, several years ago, I submitted a series of pull requests to Julia so that its entire test suite would run without memory errors under Valgrind, save for a few that either (i) we understood and wrote suppressions for, or (ii) we did not understand and had open issues for. Unfortunately, no one ever integrated Valgrind into the CI system, so the test suite no longer fully runs under it, last time I checked. (The test suite took nearly a day to run under Valgrind on a fast desktop machine when it worked, so is infeasible for every pull request, but could be done periodically, e.g. once every few days.)
Even a revived effort on getting core Julia tests to pass under Valgrind would not do much to help catch correctness bugs due to composing different packages in the ecosystem. For that, running in testing with `--check-bounds=yes` is probably a better solution, and much quicker to execute as well. (see e.g. https://github.com/JuliaArrays/OffsetArrays.jl/issues/282)