Article
E077 Transaction Entity Matrix
| Entity | Role in the sourced record | Best current authority | Boundary | |---|---|---|---| | Windsurf | AI coding company at the center of the reported OpenAI talks, G
In this article
E077 Transaction Entity Matrix
| Entity | Role in the sourced record | Best current authority | Boundary |
|---|---|---|---|
| Windsurf | AI coding company at the center of the reported OpenAI talks, Google arrangement, and Cognition acquisition | Cognition announcement, Wilson Sonsini record, contemporary reporting | Private corporate, board, cap-table, and transaction records are not public in the ledger |
| OpenAI | Reported prospective acquirer in negotiations that did not produce a completed acquisition | Axios, Reuters, TechCrunch | No OpenAI primary transaction announcement or proposed agreement was located |
| Google and Google DeepMind | Reported employer of Windsurf leaders and researchers and reported licensee of certain technology | Google's statement to journalists as reported by TechCrunch | No complete public license or employment agreements were located |
| Cognition | Announced acquirer of the Windsurf IDE, IP, trademark, brand, business, and team | https://cognition.com/blog/windsurf | First-party claims do not independently establish fairness or individual outcomes |
| Microsoft | OpenAI partner whose access rights were discussed in reporting about the failed talks | Axios and other attributed reporting | Do not state that Microsoft caused the failure without the agreements or a direct authoritative account |
| Wilson Sonsini | Publicly identified transaction counsel to Windsurf | https://www.wsgr.com/en/insights/wilson-sonsini-advises-windsurf-on-acquisition-by-cognition-ai.html | Counsel's announcement verifies its role and the described agreement, not the private economics |
| FTC and DOJ | U.S. competition authorities supplying general review and analytical guidance | FTC merger-review materials and 2023 Merger Guidelines | No enforcement finding about the Windsurf arrangements appears in the reviewed ledger |
These entities do not warrant separate public company profiles from E077. The matrix exists to keep roles, authority, and unknown facts consistent across the six public pages.
Sources
Follow the evidence.
- cognition.com: one year of building togethercognition.com
- cognition.com: windsurfcognition.com
- csrc.nist.gov: cyber supply chain risk managementcsrc.nist.gov
- csrc.nist.gov: finalcsrc.nist.gov
- daltonanderson.ghost.io: windsurfs collapse a tale of founder betrayaldaltonanderson.ghost.io
- doi.org: 0149206316678451doi.org
- doi.org: 256304doi.org
- open.spotify.com: 7tTezZGyhUwZeiYXcdjLklopen.spotify.com
- techcrunch.com: windsurfs ceo goes to google openais acquisition falls aparttechcrunch.com
- techcrunch.com: windsurf ceo opens up about very bleak mood before cognition dealtechcrunch.com
- techcrunch.com: more details emerge on how windsurfs vcs and founders got paid from the google dealtechcrunch.com
- axios.com: windsurf ai startup code openai googleaxios.com
- ftc.gov: merger reviewftc.gov
- ftc.gov: ftc staff report ai partnerships investments 6b studyftc.gov
- investing.com: cognition ai to buy windsurf doubling down on aidriven coding 4134306investing.com
- irs.gov: i3921irs.gov
- irs.gov: f15620irs.gov
- irs.gov: p525irs.gov
- irs.gov: tc427irs.gov
- justice.gov: guideline 10justice.gov
- justice.gov: guideline 11justice.gov
- nist.gov: nist cloud computing standards roadmapnist.gov
- sec.gov: employee benefit plans rule 701 0sec.gov
- wsgr.com: wilson sonsini advises windsurf on acquisition by cognition aiwsgr.com
- youtu.be: pxPQyXgFQIkyoutu.be