I think it's difficult to estimate how profitable both are - depends too much on usage and that varies so much.

I think it is widely accepted that Anthropic is doing very well in enterprise adoption of Claude Code.

In most of those cases that is paid via API key not by subscription so the business model works differently - it doesn't rely on low usage users subsidizing high usage users.

OTOH OpenAI is way ahead on consumer usage - which also includes Codex even if most consumers don't use it.

I don't think it matters - just make use of the best model at the best price. At the moment Codex 5.2 seems best at the mid-price range, while Opus seems slightly stronger than Codex Max (but too expensive to use for many things).