I doubt OpenAI employees will take much of a loss, Sam Altman will probably get MSFT to match their salaries, and they will still have a licence to use most of the OpenAI IP including GPT-4 weights.
The real loss is taken by the other OpenAI investors.
An interesting side-effect, is that Sam and others could use their influence to push internal people at OpenAI to release their models and weights, so other companies can build upon them.
The real loss is taken by the other OpenAI investors.