I was surprised by the launch of the chatGPT desktop app for mac only, and then Sora only for iOS. Kinda seems like a middle-finger to Microsoft, which is strange considering how closely MS and OpenAI were aligned not long ago.
I think it might be more the opposite!
They could be staying away to not intrude into Microsoft's "turf". MS is also pushing lots of AI integrations.
I suppose it's more likely that the main chat interface and other highly custom views have separate implementations on macOS and iOS, while the Settings view is shared SwiftUI code (since it's just a lot of buttons and toggles).