Elon Musk has formed an X.AI artificial intelligence corporation based in the US state of Nevada, according to business documents that surfaced on Friday. Musk, who is already the boss of Twitter and Tesla, was listed as director of X.AI Corporation founded on March 9, a state business filing indicated. Musk recently merged Twitter with a newly created "X" shell company, keeping the brand name for the platform but not the business. Musk's founding of what appears to be a rival to ChatGPT-maker OpenAI came despite recently calling for an overall pause in developing artificial intelligence. Musk has bought thousands of powerful, costly computing processors and hired engineering talent as part of an AI project at Twitter, according to an Insider report.