Nah, more like a 1D chess move. Investors will pay them to invest in AI, so invest in AI, make the stock go up, sell, and leave the dumb investors holding the bag.
2D chess if they're smart: start a new company that competes with the one they just sold to dumb investors. Jack Dorsey is particularly fond of this move.
Something I like about that scene is Seinfeld (the actor) clearly struggles not to smile at Kramer's delivery of the punch line despite that he (the character) was supposed to be irate with Kramer.
If you're taking about the R&D provisions in the OBBBA, that only changes the schedule of the deduction (immediately vs over several years). R&D, like most business expenses were was always deductible. Whether it's prudent or not isn't a factor.
