I can't legally define it yet, but I struggle to see how these deals aren't tax evasion, if not outright fraud.

That's not how taxes work. This isn't reddit, not everything is tax evasion.

OpenAI is spending little to no money on the hardware and AMD can claim both investment expenditure and revenue. I made clear that I'm not sure the intricacies of how that or may not be tax evasion or fraud, though I dotn see how it could be neither.

Would profiting from these deals make your struggle a little less difficult?