If there is misconduct from Sam - he will get fired. If he succeeds - MS will benefit from whatever success means.
On the other hand, other competitors won't be able to porch Sam at this point. This is something many do not get. Whatever happens in the next few weeks to month, it won't hurt MS and won't benefit others, while on the outside we play the corporate compliance game.
OpenAI definitely needs professional structures. And MS will help them achieve that.
but... it's a happy accident of new imagery. I imagine "porching" someone could mean to poach them... and then sit them on a nice rocking chair on the front porch, give them some lemonade, and make sure they do absolutely nothing.
(Kind of like how big companies acquire small, yet competitive, companies for no other reason than to put them out of business.)
I don't think Microsoft wants to "porch" Sam in this case, but they are happy to poach him and put him to work.