This mud-slinging idea you continue to push (with zero evidence) is contrary to their financials and directly contrary to their business model.
Why on earth would Linus leverage his entire business in debt to buy a huge facility to produce hardware reviews if that would mean "his sponsors" (your salacious claim) would abandon him or force him to change?
It literally doesn't make sense. If they were truly bought and paid for and producing faux-content that is actually advertising, they would have legitimately zero need to spend millions of dollars on hardware testing labs.