Luke Thinks https://lukethinks.nl en © 2025 Luke Thinks Sun, 26 Oct 2025 00:00:00 +0000 Luke Working through finance, frameworks and the things I get wrong A learning lab in audio. Analysis, experiments and half-formed ideas from a finance professional in the Netherlands — the thinking, not just the conclusions. episodic false Luke luke@lukethinks.nl Big Tech AI Investments: The Great Accounting Debate https://lukethinks.nl/podcast/big-tech-ai-investments-the-great-accounting-debate lukethinks-ep-002 Sun, 26 Oct 2025 00:00:00 +0000 An in-depth 15-minute debate dissecting both sides of the AI investment thesis. Is Microsoft's $13B OpenAI commitment an ingenious infrastructure land-grab, or a precarious house of cards vulnerable to sudden regulatory intervention and efficiency gains? 15:20 false 2 1 The $50B AI Partnership Bubble: Accounting Crisis in Big Tech https://lukethinks.nl/podcast/the-50b-ai-partnership-bubble lukethinks-ep-001 Sun, 12 Oct 2025 00:00:00 +0000 Tech giants have deployed over $50 billion into generative AI startups through structured equity and compute-credit partnerships. But standard GAAP rules were never designed for investments where cash immediately loops back as cloud hosting revenue. 4:15 false 1 1