I suppose so. By that logic you could say that whoever invented the wheel invented the electric car industry. But I'd say it's definitely, overwhelmingly Tesla.
Hiding most of the items by default and making it really hard to restore it! I had to try 3 different obscure methods to get the old context menu back.
Which just tells me what I already know - Windows is actively hostile to power users, and they should be on Linux. Leave Windows for the less technically confident who need that stuff hidden away.
I'm pretty sure that all these acquisitions have been glorified accounting tricks in order to undo the damage that Musk did when he bought Twitter at an obscenely overvalued price in 2022. Clearly he didn't actually want Twitter at that price, because he tried to back out almost immediately after making the offer, so now he has his accountants do all this glorified money-shifting to effectively "sanitize" his purchase and recover his funds.
https://www.imdb.com/title/tt1235529
https://en.wikipedia.org/wiki/Highlander_(upcoming_film)